Classify the following list of items as: revenue/expense/current asset/non-current asset/current liability/non-current liability/capital

1. a machine for manufacturing widgets
2. bill of air conditioning used in a factory
3. sales of 1,000 widgets for cash to Mr Mohammad, a customer
4. 3,000 borrowed from the bank
5. a heap of metal on the yard, to be used for manufacturing widgets
6. 4,000 owed to Pyron Ltd for the metal in item 5
7. a Toyota Lexus car, used by an employee, but owned by his/her employer, Yen Ltd
8. 10,000 of personal savings used by someone starting up a business.