Briefly answer the following questions on corporate accounting: (a) What are the two main categories of assets on the left-hand side of a balance sheet? (b) For each category, list three types of assets that fall into it. (c) What are the three main categories on the right-hand side of the balance sheet? (d) Are both sides of the balance sheet always equal? Explain briefly. (e) Of the five categories you listed in (a) and (c), which ones can possibly be negative? Why?