Identify each of the following as an asset, a liability, a revenue, an expense, or a net asset (unrestricted or restricted):
1. The land on which the nonprofit is located and which it owns.
2. Salaries owed to employees.
3. A $100,000 grant to be paid next year for a specific purpose by a foundation.
4. Government bonds owned by the nonprofit.
5. Prepaid insurance expenses.
6. A fifteen-year mortgage on the organization's building.
7. Salaries paid to employees.
8.Supplies in the closet.
9. A bill from a utility company.
10. Money owed to the nonprofit but not yet paid.