Classify each of the following as a (CA) current asset, (NA) noncurrent asset, (CL) current liability, (NL) noncurrent liability, or (E) equity account. Choose the best or most frequently used classification.
a. Supplies
b. Notes receivable
c. Unearned subscription revenue
d. Accounts payable
e. Retained earnings
f. Accounts receivable
g. Preferred stock
h. Plant
i. Prepaid rent
j. Capital
k. Wages payable
l. Mortgage bonds payable
m. Unearned interest
n. Marketable securities
o. Paid-in capital from sale of treasury stock
p. Land
q. Inventories
r. Taxes accrued
s. Cash