According to a recent annual report of Celestica Inc., the company is a "key player in the new technology-driven global economy." The company provides a broad range of services, including "design, prototyping, assembly, testing, product assurance, supply chain management, worldwide distribution, and after-sales service." The following are several of the accounts from a recent statement of financial position:(1) Trade accounts receivable

(8) Retained earnings

(2) Short-term borrowings

(9) Trade accounts payable

(3) Share capital

(10) Cash and short-term investments

(4) Long-term debt

(11) Accrued liabilities

(5) Prepaid expenses and other assets

(12) Other long-term liabilities

(6) Intangible assets

(13) Inventories

(7) Property, plant, and equipment

(14) Income taxes payable Required:
Indicate how each account normally should be categorized on a classified statement of financial position. Use CA for current asset, NCA for non-current asset, CL for current liability, NCL for non-current liability, and SE for shareholders' equity. Also indicate whether the account normally has a debit or credit balance.