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). Account Type Cash dividend Dividend payable Retained earnings Stock dividend 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/V C/S Treasury stock