Complete the table below by indicating if the balance of the account will be a debit or credit and indicate the accounting element to which the account belongs. Remember to indicate current or non-current too if applicable. You are required to redraft the table in your answer: Account name Debit or Credit balance (Dr/Cr) Accounting element: (Assets, Liabilities, Income, Expenses, Proprietary accounts, E.g. Land & Buildings Debit 1 Trading Inventory 2 Purchases Returns 3 Mortgage bond 4 Cost of Sales 5 Sales Returns Current/Non-current) Non-current Asset