Michelle Fontaine runs an outdoor adventure company called Call of the Wild Ltd. At the end of July, the following items were in her records: Loan owed to the bank Supplies on hand to be used in August Cash in bank accounts Common shares Cost of tents and rafts Retained earnings Amounts prepaid by customers for trips to be taken in August Vehicles (a) Identify each of the items in her records as an asset, liability, or shareholders' equity item. Item Loan owed to the bank Supplies on hand to be used in August Cash in bank accounts Common shares $24,100 13,420 33,600 19,800 34,100 56,480 19,140 38,400 Cost of tents and rafts Retained earnings Amounts prepaid by customers for trips to be taken in August Vehicles Classification > < >