Classifying items on financial statements Use the same abbreviations as in AP1-5A to answer the following question.

Data from in  AP1-5A 

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. 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 tax expense 

j. Cost to the company of inventory sold to customers this year 

k. Proceeds from issuing common shares during the year