Classifying Balance Sheet and Income Statement Accounts and Computing Quick Ratio

El Puerto de Liverpool $($Liverpool$)$ is a large retailer in Mexico. The following accounts are selected from its annual report for the fiscal year ended December $31.$ The amounts below are in thousands of Mexican pesos.

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

$\backslash$table$[[($Pesos thousands$),$Amount,Classification$],[$Total revenue,$$148,210,888,gra{d}^{}$