Classify all balance sheet items as either operating or non-operating.

*Note that we will call operating lease assets and liabilities as operating items (instead of non-operating).

Current assets: Cash and cash equivalents Accounts receivable Inventory Current deferred tax asset Prepaid expenses and other current assets Income tax receivable Investments Total current assets Leasehold improvements, property and equipment, net Restricted Cash Operating Lease Assets Long term investments Other assets Goodwill Total assets Current liabilities: Accounts payable Accrued payroll and benefits Accrued liabilities Unearned Revenue Current operating lease liabilities Income tax payable Total current liabilities Deferred rent Long-term operating lease liabilities Deferred income tax liability Other liabilities Total liabilities Shareholders equity: Common stock Additional paid-in capital Treasury stock Accumulated other comprehensive income Retained earnings Total shareholders' equity Total liabilities and shareholders' equity