\begin{tabular}{|l|l|l|l|} \hline & Statement & Element & Class \\ \hline Accounts payable and accrued liabilities & & & \\ \hline Accounts receivable & & & \\ \hline Revenue & & & \\ \hline Buildings, net & & & \\ \hline Cash & & & \\ \hline Common shares & & & \\ \hline Depreciation expense & & & \\ \hline Equipment, net & & & \\ \hline Income tax expense & & & \\ \hline Interest expense & & & \\ \hline Long-term investments & & & \\ \hline Mortgage payable & & & \\ \hline Interest payable & & & \\ \hline Land & & & \\ \hline Operating expenses & & & \\ \hline Prepaid insurance & & & \\ \hline Retained earnings, beginning of year & & & \\ \hline \end{tabular}