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

Classify the following items according to where they would appear in the financial statements:

a. Rent payable
b. Amounts owed by customers of the company
c. Administrative expense
d. Proceeds received from taking out a long-term bank loan
e. Office supplies
f. Net earnings for the year
g. Cash proceeds from the sale of old equipment
h. Increase in the cash balance for the year
i. Income taxes expense
j. Cost to the company of inventory sold to customers this year
k. Proceeds from issuing common shares during the year