Listed below are balance sheet accounts for Elf's Gift Shop. Mark current accounts with "C" and noncurrent accounts with "NC."

(a) Long-term debt.

(b) Inventories.

(c) Accounts payable.

(d) Prepaid expenses.

(e) Equipment.

(f) Accrued liabilities. Accounts receivable. (h) Cash. (i) Bonds payable. (j) Patents.