3 2 Accounts Receivable Gain on translation of foreign subsidiary (OCI) Gain on sale of machinery Provision for three month warranty servicing Accumulated depreciation - buildings Cost of goods sold Dividends Payable 1. Current Asset, including contra accounts 2. Current Liability 3. Non-current asset, including contra accounts 4. Non-current liability 5. Part of Shareholders' Equity 6 None of the above