Answer:
Cow is an example of a land resource.
Explanation:
A land resource are raw materials found in the nature/environment around us.
Factory would be a Captital, which is a human-made creation that's used to create other products or items, and services.
Tractor would be a Capital as well, since its created by humans and used for plowing, plating, farming, etc.
Employee would be considered as Labor, which is the human factor in the process of production.
