Answer
The liabilities are Accounts payable, salaries and wages payable and dividends.
Work Step by Step
Accounts payable are the amount that a firm owes to someone, therefore it is a liability.
Wages and Salaries Payable are the salaries that the firm owes to the workers, thus it is a liability.
Dividends are also a liability because the firm owes that amount to the shareholders.
Cash, accounts receivables, supplies and equipment are assets.
Service revenue is a form of income.
Rent expense is an expense.
