Indicate whether each of the following is identified with (1) an asset, (2) a liability, or (3) owner’s equity:. a. accounts payable
b. cash
c. fees earned
d. land
e. supplies
f. wages expense

a. accounts payable -liability

b. cash -asset

c. fees earned -owner’s equity

d. land -asset

e. supplies -asset

f. wages expense- owner’s equity

Explanation:

Accounts payable is an obligation payable to the supplier,hence,it is a liability.

Cash is an asset of the business which is used in purchasing other assets such as inventory or trading securities.

Fees earned would increase retained earnings which is an integral part of the owner's equity

Land is a long-lived asset whose benefits would be derived in more than one year.

Supplies are assets of the business which are used in the business.

Wages expense reduces retained earning in owner's equity

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the answer is a. $209,000