E2-3 (Static) Classifying Accounts and Their Usual Balances [LO 2-1, LO 2-3, LO 2-4] As described in a recent annual report, Digital Diversions, Incorporated (DDI), designs, develops, and distributes video games for computers and advanced game systems. Digital Diversions, Incorporated has been operating for only one full year. Required: For each of the following accounts from Digital Diversions, Incorporated's recent balance sheet, complete the following table. Indicate whether the account is classified as a current asset, noncurrent asset, current llability, noncurrent liability, or stockholders' equity, and whether the account usually has a debit or credit balance