CA		Current assets
NCA		Non-current assets
CL		Current liabilities
NCL		Non-current liabilities
SC		Share capital
RE		Retained earnings
SI		Statement of income item
SCF		Statement of cash flows item
SCE		Statement of changes in equity item

Classify the following items according to where they would appear in the financial statements:

a. Intangible assets		Select an item. NCASCESCNCLRE and SCFSISCFRE and SCESCE and SCFRESI and SCFCACLSI and SCE
b. Interest revenue		Select an item. SI and SCERE and SCECLRECASCENCLSCSCFSI and SCFSCE and SCFRE and SCFNCASI
c. Cash collections from amounts owed by customers on account		Select an item. NCLSCESI and SCENCASCSCE and SCFRESICARE and SCESI and SCFRE and SCFSCFCL
d. Cost of developing a new advertising campaign		Select an item. RE and SCENCLSCFCLSI and SCFSI and SCENCARESISCERE and SCFSCCASCE and SCF
e. Earnings over the years that have not been paid to shareholders as dividends		Select an item. SCE and SCFSISCSI and SCFRE and SCFRE and SCECACLNCASI and SCESCFNCL
f. Revenue from the provision of services to customers		Select an item. RESI and SCFRE and SCECLNCASCE and SCFSCFSI and SCENCLSISCESCRE and SCFCA
g. Dividends paid		Select an item. RENCANCLSIRE and SCERE and SCFCASCCLSI and SCESCE and SCFSI and SCF
h. Increase in a bank loan (additional borrowings)		Select an item. CLSISCFCASCSCE and SCFSCESI and SCFRE and SCFNCANCLRESI and SCERE and SCE
i. Supplies used this year		Select an item. RE and SCESI and SCESCE and SCFNCASCFRE and SCFSCECLSI and SCFRECANCLSCSI
j. An investment in the shares of another corporation (the intent is not to sell the investment in the near future)		Select an item. RE and SCFCLCASCFRESCRE and SCESINCLNCASI and SCESCESI and SCFSCE and SCF
k. Amounts paid to repurchase shares from shareholders