$2\mathrm{.}3$ Classify the following items into assets and liabilities

Motor vehicle, cash, accounts receivable, Land, we owe for goods, cash at bank, machinery, premises, loan from J$.$ Kelly, stock, creditors, accounts payable, debtors, fixtures and fittings, office machinery, building, loan from J$.$ Clarke, Debentures, Dividends owed, supplies, Office Equipment, $5$ year bank loan $13$ Marks

Fixed Assets Current Assets Long$-$term Liabilities Current Liabilities