The following list of accounts, in alphabetical order, is for Sheridan Inc. at November 30, 2021.

The following list of accounts, in alphabetical order, is for Sheridan Inc. at November 30, 2021: Accounts payable $24,104 Accounts receivable 17,940 Bank loan payable 31,280 Buildings 92,000 Cash 18,400 Common shares 18,400 Equipment 27,600 Income tax payable 5,520 Inventory 16,560 Land 40,480 Mortgage payable 89,700 Retained earnings 44,620 Supplies 644 For each of the accounts, identify whether it is an asset, liability, or shareholders' equity item. Accounts payable Accounts receivable Buildings Cash Equipment s Income tax payable Inventory Land Mortgage payable Retained earnings Common shares Income tax payable Retained earnings