Classify the following items according to where they would appear in the financial statements: a. Goodwill arising from the acquisition of another company b. Payment of a utility bill c. Cash collections from loan receivable d. Short-term investments e. Dividends declared f. Cost for renting equipment g. Amounts owed to customers for advance payments h. Insurance costs for the period i. Inventory sold during the year j. Dividends declared by the board of directors but not yet paid k. Revenue from software licensing Use the following abbreviations to answer this question: 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