As described in a recent annual report, Digital Diversions, Inc. (DDI), designs, develops, and distributes video games for computers and advanced game systems. DDI has been operating for only one full year. Required For each of the following accounts from DDI's recent balance sheet, complete the following table. Indicate whether the account is classified as a current asset (CA), noncurrent asset (NCA), current liability (CL), noncurrent liability (NCL), or stockholders' equity (SE) and whether the account usually has a debit (drn or credit (c) balance. Balance Sheet Debit or Credit Account Classification Balance 1. Land 2. Retained Earnings 3. Notes Payable (due in three years) 4. Accounts Receivable 5. Supplies 6. Common Stock 7. Equipment 8.Accounts Payable 9. Cash 10. Income Taxes Payable