The following are the major statement of financial position classifications: 1. 2. 3. 4. Current assets Long-term investments Property, plant, and equipment Intangible assets Current liabilities Non-current liabilities Share capital Retained earnings 5. 6. 7. 8. Classify each of the following selected accounts by its appropriate classification above: a. Accounts payable b. > Accounts receivable C. > Accumulated depreciation d. > Buildings e. Common shares 8. Current portion of mortgage payable h. Deferred revenue i. > Dividends declared j.