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	CA
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