3.Categorise the following as tangible non- current assets, intangible non-current assets, investments current assets, current liabilities or non-current liabilities.(a) Shares in Chilanga Cement Plc, intended to be held on long term.(b) Machinery used in production(c) Inventory - Goods for resale(d) Bank overdraft(e) A mortgage loan(f) Trade payables(g) Trade receivables(h) Goodwill(i) Rent paid in advance by the business(j) Accrued expenses by the business