You are tasked to classify the following accounts based on how they are going to be presented in the statement of financial position. 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Accounts Payable Accounts Receivable Accrued Expenses Accrued Income Bank overdraft Biological assets Building Cash and cash equivalents Cash dividends payable Cash surrender value of life insurance Deferred tax liability Equipment classified as held for sale Financial assets at amortized cost Financial assets at fair value through other comprehensive income Financial assets held for trading Finished Goods Inventory Furniture and Fixtures Income tax payable Interest payable Investment Property Land Land and building improvements Machinery Notes Receivable Patent Petty cash fund Prepaid Expenses Raw materials Inventory Returnable containers Short-term investments Sinking fund Stock Dividends Payable Work-in-process Inventory 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Which of the following statements is true? a. Current assets amount to 11,000,000 b. Non-current assets amount to 13,000,000 c. Current Liabilities amount to 7,000,000 d. Two of the statements above are true. e. All of the statements above are true