For each of the following statement of financial position accounts, indicate the proper 2020 statement of financial position classification: (a) Accounts payable Current asset (b) Accounts receivable Current liability Intangible asset Long-term liability (c) Accumulated depreciation - buildings Property, plant, and equipment Shareholders' equity (d) Allowance for doubtful accounts (e) Bonds payable, due May 1, 2027 (f) Buildings (g) Common shares (h) Contributed surplus (i) Copyrights (j) Inventory (k) Land (1) Equipment (m) (n) Patents Prepaid insurance (0) Retained earnings (d) Salaries and wages payable (q) Taxes payable