Indicate how each of the following accounts should be classified on the balance sheet:

Copyright

1,2,3,4,5,6

Land

1,2,3,4,5,6

Preferred shares

1,2,3,4,5,6

Building

1,2,3,4,5,6

Petty cash

1,2,3,4,5,6

Inventory

1,2,3,4,5,6

Accumulated depreciation

1,2,3,4,5,6

Prepaid insurance

1,2,3,4,5,6

Common shares

1,2,3,4,5,6

Retained earnings

1,2,3,4,5,6

Current portion of long-term debt

1,2,3,4,5,6

Accounts payable

1,2,3,4,5,6

Accounts receivable

1,2,3,4,5,6

Unearned subscription revenue

1,2,3,4,5,6

Income tax payable

1,2,3,4,5,6