The following are the major statement of financial position classifications:
1. Current assets
2. Long-term investments
3. Property, plant, and equipment
4. Intangible assets
5. Current liabilities
6. Non-current liabilities
7. Share capital
8. Retained earnings
Classify each of the following selected accounts by writing in the number of its appropriate classification above:
(a) ______ Accounts payable
(b) ______ Accounts receivable
(c) ______ Accumulated depreciation
(d) ______ Buildings
(e) ______ Cash
(f) ______ Patents
(g) ______ Dividends
(h) ______ Income tax payable
(i) ______ Long-term investments
(j) ______ Land
(k) ______ Merchandise inventory
(l) ______ Common shares
(m) ______ Supplies
(n) ______ Mortgage payable, due in 20 years
(o) ______ Current portion of mortgage payable
(p) ______ Prepaid insurance
(q) ______ Unearned revenue