The following items are from the assets section of WestJet Airlines Ltd's December 31, 2018 statement of financial position in thousands: Accounts receivable Accumulated depreciation-aircraft Accumulated depreciation-buildings Accumulated depreciation-ground, property and equipment Accumulated depreciation-spare parts Aircraft Buildings Cash Ground and other property and equipment Intangible assets Inventory Other assets (non-current) Prepaid expenses, deposits, and other Spares e parts Trading investments $145 546 1.911279 40.992 115.684 134 896 5.634255 136780 1.301.421 188.003 54.851 39.742 786.793 190.242 389.504 93.771 (a) Item Identify the asset category the company would use to classify each of the items on its statement of financial position Statement of Financial Position Category Accounts receivable Accumulated depreciation-aircraft Accumulated depreciation-buildings Accumulated depreciation-ground, property and equipment Accumulated depreciationspare parts C Aircraft Buildings Cash Ground and other property and equipment Intangible assets > Inventory Other assets (non-current) Prepaid expenses, deposits, and other > Spare parts Trading investments