Using the classification codes identified in brackets below, identify where each of the accounts below would be classified:

Current assets (CA) Non-current liabilities (NCL)

Long-term investments (LI) Share Capital (Cap)

Property, plant, and equipment (PPE) Contributed surplus (CS)

Intangible assets (IA) Retained earnings (RE)

Accumulated other comprehensive income (AOCI) Current liabilities (CL)

Account name Preferred shares Franchise agreement Salaries and wages payable Accounts payable Buildings (net) Investment Held for Trading Current portion of long-term debt Allowance for doubtful accounts Accounts receivable Bond payable (maturing in 10 years) Notes payable (due next year) Office supplies Mortgage payable (maturing next year) Land Bond sinking fund Inventory Prepaid insurance Income tax payable Cumulative unrealized gain or loss from an OCI investment Investment in associate Unearned subscriptions revenue Advances to suppliers Unearned rent revenue Copyrights Petty cash Foreign currency bank account or cash Classification