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 Land Item Equipments Bank overdraft Long-term investment Patents Capital Sales for the year Salary Outstanding expenses Commission received Advertising expenses S. No. 2 5 8 Item Building Cash Marketable securities 11 14 17 20 23 26 29 32 Power and fuel Furniture Copyrights Debentures Purchase Royalty Pre-paid expenses Unearned interest S. No. 3 6 9 12 15 Item Plant Bank Closing stock of finished goods Goodwill Preliminary expenses Mortgage loan 18 21 wages 24 Accounts payables 27 Accrued commission 30 General reserve 33 Tax payable