Classify each of the items below according to the section of a firm's financial statements in which they would be reported. Each section may be used more than once. Some may not be used at all.

$-$

Equipment

$-$

Notes Payable $($due in $3$ months$)$

$-$

Accounts Payable

$-$

Notes Payable $($due in $18$ months$)$

A$.$

Non$-$current Assets

B$.$

Current Liabilities

C$.$

Non$-$current Liabilities

D$.$

Current Assets