For the following items, identify the type of the account and then which financial statement it would appear: Use the following classifications: (CA) = current asset: (NCA) = nensuccent asset: (CL) = current liability: (NCL) = ngncurrent liability (OE) = owners' equity; (R) = revenue; (SE) = selling expense; (G&A) = general & administrative expense Financial statement choices: (BS)=balance sheet; (IS)=income statement; (SRE)=statement of retained earnings Dollar Amount Account Type CL Financial statement Account Description Accounts payable 23,000 BS Cash 31,000 CA BS Capital stock 40,000 Office salaries expense 18,000 Building 200,000 Accounts receivable 34,000 Notes payable, (due in 9 months) 20,000 Dividends 4,000 Advertising expense 12,000 Income taxes payable 9,000 Based on the information above, what is the amount of Working Capital? Based on the information above, what is the Current Ratio? For the cash transactions below, identify which section of the statement of cash flows they would appear. Use these classifications for each activity: (O) = operating; (I) = investing; (F) = financing O, IF Description Payment for purchase of a building Dividends paid Borrowed cash with a long-term loan from a bank Payment of employee salaries