from.the following items identify if a particular.item is asset(A), liability(L), revenue(R), expense(Ex), equity(Eq), . If an item is recognized as asset or liability please indicate if it is a current(Cur), non current(Ncur) in next column. At the end please indicate if an item would be presented in statement of profit or loss(SPL), statement of financial position(SFP) or statement of changes in equity (SCQ).