Below are the titles of a number of debit and credit accounts as they might appear on the statement of financial position of Hayduke ASA as of October 31, 2022.

Instructions

Select the current asset and current liability items from among these debit and credit accounts. If there appear to be certain borderline cases that you are unable to classify without further information, mention them and explain your difficulty, or give your reasons for making questionable classifications, if any.

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Debit Credit Interest Accrued on Government Share Capital-Preference 6% First Mortgage Bonds, due in 2029 Preference Dividend, payable Nov. 1, 2022 Securities Notes Receivable Petty Cash Fund Allowance for Doubtful Accounts Government Securities Income Taxes Payable Customers' Advances (on contracts to be completed next year) Treasury Shares Cash in Bank Land Provision for Warranties Inventory of Operating Parts and Supplies Officers' 2022 Bonus Accrued Inventory of Raw Materials Accrued Payroll Patents Notes Payable Cash and Government Bonds Set Aside Accrued Interest on Bonds for Property Additions Investment in Subsidiary Accumulated Depreciation Accounts Payable Accounts Receivable: Share Premium-Preference Government Contracts Accrued Interest on Notes Payable Regular 62% First Mortgage Bonds, due in 2022 out of Goodwill current assets Inventory of Finished Goods Inventory of Work in Process Non-Controlling Interest Accumulated Other Comprehensive Income (loss) Deficit