Classify each of the following accounts as $($a$)$ current asset; $($b$)$ noncurrent asset; $($c$)$ current liability; or $($d$)$ noncurrent liability.

$\backslash$table$[[$a$.$ Cash equivalents,Current asset$],[$b$.$ Accrued payroll,$],[$c$.$ Operating lease liability, long$-$term,$],[$d$.$ Intangible asset,$],[$e$.$ Inventories,Current asset$],[$f$.$ Goodwill,$],[$g$.$ Income taxes payable,$5],[$h$.$ Accounts payable,Current liability$],[$i$.$ Long$-$term debt,Noncurrent liability$],[$j$.$ Prepaid expenses,Current asset$]]$

Please answer all parts of the question.