Classify each item and give simple explanation to each. Thx

Options:

$-$current asset

$-$ Non current asset

$-$Current liability

$-$ Non current liability

$-$shareholders equity

Items:

a$)$ accounts payable

B$)$ accounts recievable

C$)$ buildings

D$)$ cash

E$)$ common shares

F$)$ land

G$)$ inventory

H$)$ mortgage payable$($due in $5$ yrs$)$

I$)$ mortage payable$($due in $5$ months$)$

J$)$ retained earnings

K$)$ salaries payable

L$)$ supplies

M$)$ Vehicles