Identify each of the following accounts as either a current asset (CA), long-term asset (LTA), current liability (CL), long- term liability (LTL), equity (EQ), contra-equity (CEQ), revenue (R), or expense (EXP). Cash dividend Account Dividend payable Retained earnings Stock dividendi Common stock Preferred stock Common stock dividend distributable PIC in excess of P/V-C/S PIC in excess of P/V-P/S: PIC in excess of S/N-C/S Treasury stock: #1 # H H 11 n H 11 H 11 H Type: 13