or (b) Categorise the items listed below to the appropriate categories, such non-current assets, current assets, non-current liabilities, current liabilities, revenue expenses. Items Categories Example Account Payable Current Liabilities I. Building II. Loan to Simon III. Bank overdraft IV. Office equipment V. We owe a supplier for inventory Goods purchase for resale VI. VII. Salary VIII. Commission received IX. Account receivables X. Motor vehicle expenses (5 marks) Page 3 of 4