Classify each of the following accounts as either Current asset, Non-current asset, Current liability, Non-current liability, Income or Expense. 1.1 Sales 1.2 Cost of sales 1.3 Salaries 1.4 Accounts receivable 1.5 Accounts payable 1.6 Equipment 1.7 Mortgage bond 1.8 Bank overdraft 1.9 Interest on fixed deposit 1.10 Trading inventory 1.11 Rent paid 1.12 Commission receivable