Classify the following items as an asset (A), a liability (L), or stockholders’ equity (S) for Target Corporation, a large retailer:

a. ________ Land
b. ________ Accrued expenses payable
c. ________ Supplies
d. ________ Equipment
e. ________ Notes payable
f. ________ Long-term debt
g. ________ Retained earnings
h. ________ Prepaid expenses
i. ________ Accounts payable
j. ________ Accounts receivable
k. ________ Merchandise inventory
l. ________ Common stock