Please help me to classify the assets below. (Operating assets, Financial Assets, Operating liabilities, Financial liabilities)

This subject is FIN324. Thanks.

Current Assets Cash and cash equivalents Trade and other receivables Prepayments (Prepaid Expenses) Contract assets Inventories Other financial assets Tax receivables Current tax assets Assets held for sale Total current assets NON-CURRENT ASSETS Receivables Prepayments (Prepaid Assets) Contract assets Investments in joint ventures Other financial assets Exploration and evaluation assets Oil and gas assets Other land, buildings, plant and equipment Deferred tax assets Goodwill Total non-current assets Total assets CURRENT LIABILITIES Trade and other payables Deferred income Other liabilities Contract liabilities Lease liabilities Interest-bearing loans and borrowings Current tax liabilities Provisions Other financial liabilities Liabilities directly associated with assets held for sale Total current liabilities NON-CURRENT LIABILITES Deferred income Other liabilities Contract liabilities Lease liabilities Interest-bearing loans and borrowings Deferred tax liabilities Provisions Other liabilities Other financial liabilities