dentify each of the following items relating to sections of a balance sheet as Current Assets $($CA$),$ Property and Equipment $($PE$),$ Current Liabilities $($CL$),$ Long$-$Term labilities $($LTL$),$ or Owner's Equity $($OE$).$

a$.$ Accounts Payable

b$.$ Equipment

$$

c$.$ Accounts Recejvable

$$

d$.$ Prepaid Insurance

$$

e$.$ Mortgage Payable $($current$)$

$$

f$.$ Office Supplies

$$

g$.$ Mortgage Payable $($due in $3$ years$)$

$$

h$.$ Unearned Rent

$$

i$.$ B$.$ Marley, Capital

$$

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