For each of the following statement of fi nancial position accounts, indicate the proper 2023statement of fi nancial position classifi cation: (a) Accounts payable (b) Accounts receivable (c) Accumulated depreciation - buildings (d) Allowance for expected credit losses (e) Bonds payable, due May 1, 2030 (f) Buildings (g) Common shares (h) Contributed surplus (i) Copyrights (j) Inventory (k) Land (l) Equipment (m) Patents