For the items listed below, fill in the appropriate code letter to indicate whether the item is an asset, liability, or equity item. 
Definitions:
Confession of Judgment
A legal agreement in which a debtor permits a creditor to obtain a judgment against them without a trial.
Undertaking
A formal pledge or promise, often in a legal context, indicating an agreement to perform a particular action or task.
Substitute for Cash
Refers to alternative forms of payment that are not physical cash, such as checks, credit cards, or electronic transfers.
Coffee Shop
A type of retail establishment that primarily serves coffee and other beverages, along with snacks or light meals.
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