EA5. LO 2.2 For each of the following items, identify whether the item is considered current or noncurrent, and explain why. Item Cash Inventory Machines Trademarks Accounts Payable Wages Payable Owner, Capital Accounts Receivable Current or Noncurrent? EA6. LO 2.2 For the items listed below, indicate how the item affects equity (increase, decrease, or no impact). Item Expenses Assets Gains Liabilities Dividends Increase? Decrease? or No Impact