3. You are provided with the following selected statement of financial position accounts for entertainment retailer Live Nation Entertainment, Inc.: Identify the category for classifying each account. For example, the company classifies accumulated depreciation as a contra asset in the property, plant, and equipment section.

Statement of Financial Position Category Items Accounts payable Accounts receivable Accumulated depreciation Property, plant, and equipment Goodwill Non-current assets Current assets Non-current liabilities Contra liability Current liabilities Intangible liabilities Share capital Contra asset to property, plant, and equipment Cash Common shares > Computer equipment Current portion of long-term debt Furniture and equipment Goodwill