-13 For each of the above accounts, indicate on which financial statement (statement of income, statement of changes in equity, or statement of financial position) the company would report the account, and for the accounts reported on the statement of financial position indicate the appropriate classification (current assets, non-current assets, current liabilities, non-current liabilities, shareholders' equity or not applicable) Account Accumulated depreciation (b) Financial Statement (c) Classification Administrative expenses Buildings Statement of Financial Position : Common shares, beginning of year Current Assets Cost of goods sold Dividends declared Finance income Goodwill Income tax expense Income taxes recoverable Inventories Prepaid expenses Statement of Financial Position : Current Assets a of 5