Total, S.A. is a large, international, publicly traded integrated oil and gas company that explores, produces, refines, markets, and supplies crude oil and petroleum products. It is a major actor in the chemicals business, and has operations in more than 130 countries on five continents.

Required:
For each account, indicate how it 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.

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The following are several of the accounts that appeared on the company's recent statement of financial position. Account 1. Cash and cash equivalents 2. Deferred income tax liabilities 3. Retained earnings 4. Materials and supplies 5. Prepayments 6. Share capital 7. Patents (an intangible asset) 8. Trade and other payables 9. Accrued liabilities 10. Deferred revenue 11. Current financial assets 12. Investment in associates 13. Trade receivables 14. Crude oil products and merchandise 15. Land and buildings 16. Provisions (short-term) Statement of Financial Position Classification Debit or Credit Balance