CE2-1 Identifying and Reporting Accounts for Common Business Activities [LO2-1] Required: In the two drop-down lists beside each of the following, select an appropriate account name and then indicate whether the account is typically classified as a current asset, noncurrent asset, current liability, noncurrent liability, or stockholders equity account. Item 1: Amounts owed by guests to Cedar Fair on installment payment programs. Item 2: T-shirts and plush toys, to be sold by Cedar Fair to guests. Item 3: Season passes for which Cedar Fair has been paid but wont provide park admissions until 2021