Classify the following items into different assets and liabilities as these would appear in the balance sheet. Also identify expense and income items.

S. No. 1 4 7 10 13 16 19 22 25 28 31 Item Land Equipments Bank over draft Long-term investment Patents Capital Sales for the year Salary Outstanding expenses Commission paid Royalty S. No. 2 5 8 11 14 17 20 23 26 29 32 Item Building Cash Marketable securities Furniture Copyrights Long-Term loan Purchase Royalty Pre-paid expenses Unearned interest Power and fuel S. No. 3 6 9 12 15 18 21 24 27 30 33 Item Plant Bank Closing stock of Finished goods Goodwill Preliminary expenses Mortgage loan wages Preference shares Accrued commission General reserve Tax paybale