Classifying items on financial statements) 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

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

a. Wages payable 

b. Prepaid rent 

c. Dividends payable 

d. Inventory 

e. Net increase in cash 

f. Cost of goods sold 

g. Dividends declared 

h. Patents 

i. Acquisition of bank loan with a five-year term 

j. Deferred revenue 

k. Common shares