2 3 E5-2 (Classification of Statement of Financial Position Accounts) Presented below are the captions of Nikos Company's statement of financial position. (a) Non-current assets. (c) Equity (1) Investments. (d) Non-current liabilities. (e) Current liabilities. (2) Property, plant, and equipment. (3) Intangible assets. (4) Other assets. (b) Current assets. Instructions Indicate by letter where each of the following items would be classified. 1. Share capital-preference. 6. Trading securities. 2. Goodwill. 7. Current portion of long-term debt. 3. Salaries and wages payable. 8. Patents. 4. Accounts payable. 9. Allowance for doubtful accounts. 5. Buildings. 10. Accounts receivable