Classify the following accounts as Current Assets, Current Liabilities, Non$-$current Assets, Non$-$current Liabilities, Equity, Revenue, or Expense. $(1$ mark each $-24$ marks in total$)$

$\backslash$table$[[$Accounts$,$Category$],[$Accounts payable,$],[$Accounts receivable $($net$),],[$Accrued liabilities,$],[$Additional paid$-$in capital,$],[$Cash and cash equivalents,$],[$Common stock,$],[$Cost of goods sold,$],[$Current portion of long$-$term debt,$],[$Dividend declared,$],[$Income tax expense,$],[$Income taxes payable,$],[$Interest expense,$],[$Inventories$,],[$Long$-$term debt,$],[$Long$-$term investment,$],[$Marketable securities$,],[$Net sales,$],[$Prepaid expenses,$],[$Property$,$ plant and equipment,$],[$Salary Expense,$],[$Salary Payable,$],[$Selling expenses,$],[$Short$-$term borrowings,$],[$Unearned Revenue,$]]$

$1$Cash Flow Statement $(40$ marks$)$

Canoe Corporation follows US GAAP is in the process of preparing its statement of cash flows for the year ended June $30,2022.$ An income statement for the year and comparative balance sheets follow:

Canoe Corporation

Income Statement

For the Year Ended June $30,2022$

$\backslash$table$[[$Sales Revenue,$$,1,062,000$