accounts puzzle

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Across
  1. 3. is money on hand
  2. 5. the structure owned by a business
  3. 7. is the value of cash and other assets invested
  4. 8. is an account debited for assets withdrawn
  5. 10. represents the rentals that have been used
  6. 11. is the increase in economic benefits during the accounting period
  7. 12. represents the cost paid to the government for permits and licenses
  8. 14. represents the cost of electricity and water
  9. 15. are the resources owned and controlled by the firm
Down
  1. 1. the lot on which the building is constructed
  2. 2. are the owner’s claims in the business
  3. 4. are amounts due from customers
  4. 6. are assets held for resale
  5. 9. are obligations of the firm arising from past events which are to be settled in the future.
  6. 13. are decreases in economic benefits during the accounting period