As described in a recent annual report, Polaroid Corporation designs, manufactures, and markets worldwide a variety of products primarily in instant image-recording fields, including instant photographic cameras and films, electronic imaging recording devices, conventional films, and light-polarizing filters and lenses. The following are accounts from a recent balance sheet for Polaroid.
(1) Land
(2) Retained Earnings
(3) Taxes Payable
(4) Prepaid Expenses
(5) Contributed Capital
(6) Long-Term Investments
(7) Machinery and Equipment
(8) Accounts Payable
(9) Short-Term Investments
(10) Notes Payable (due in 3 years)

Required:
For each account, indicate whether the account is classified as a current asset (CA), noncurrent asset (NCA), current liability (CL), noncurrent liability (NCL), or stockholders' equity (SE), and whether the account usually has a debit or credit balance.