Select Harvests Limited is an agricultural company, the core operations of which involve orchard development and, orchard management, as well as supply of almonds to the Australian and overseas markets. The following are accounts from a balance sheet for the year ended 30 June 2014 of Select Harvests Limited.
1. Property, plant and equipment
2. Interest-bearing liabilities (long-term)
3. Inventories
4. Retained profits
5. Cash and cash equivalents
6. Provisions (long-term)
7. Current tax liabilities

8. Trade and other receivables
9. Intangible assets
10. Trade and other payables (short-term)
11. Biological assets - almond trees
12. Contributed equity.
For each account, indicate how it normally should be categorised on a classified balance sheet. Also show whether the account normally has a debit (DR) or credit balance (CR).