Classifying Balance Sheet and Income Statement Accounts and Computing Current Ratio

Shoprite Holdings Ltd is an African food retailer listed on the Johannesburg Stock Exchange. The following accounts are selected from its annual report for the fiscal year ended July $2.$ The amounts below are in millions of South African Rand.

a$.$ Indicate the appropriate classification of each account as appearing in either its balance sheet $($B$)$ or its income statement $($I$).$