Use the following abbreviations to answer this question:

Required:
Classify the following items according to where they would appear in the financial statements:
a. Accounts payable
b. Rent revenue
c. Unearned revenue
d. Property, plant, and equipment
e. Short-term investment in the shares of another company
f. Sales to customers
g. Repayment of the principal of a loan owed to a financial institution
h. Payment of interest on a loan owed to a financial institution
i. Common shares
j. Cash
k. Loan payable (debt due in 10 years)

CA NCA CL NCL SC RE SI SCF SCE Current assets Non-current assets Current liabilities Non-current liabilities Share capital Retained earnings Statement of income item Statement of cash flows item Statement of changes in equity item