classify each account as an asset, liability, or shareholders' equity item

Ivanhoe Limited reports the following selected asset, liability, and shareholders equity accounts, in alphabetical order: Accounts payable $ 13,416 Accounts receivable 11,266 Bank loan payable 27.520 Cash 8,041 Common shares 17.200 Deferred revenue 1,548 Equipment 26,230 Income tax payable 1.548 Intangible assets 4,300 Interest payable 258 Inventory 7.912 Prepaid insurance 860 Retained earnings 18,275 Salaries payable 602 Supplies 2,408 Vehicles 19,350