The following list of accounts, in alphabetical order, is for Sunland Inc. at November 30, 2021: Accounts payable $24,628 Accounts receivable 18,330 Bank loan payable 31,960 Buildings 94,000 Cash 18,800 Common shares 18,800 Equipment 28,200 Income tax payable 5,640 Inventory 16,920 Land 41,360 Mortgage payable 91,650 Retained earnings 45,590 Supplies 658 For each of the accounts, identify whether it is an asset, liability, or shareholders' equity item. Accounts payable Accounts receivable Bank loan payable Buildings Cash Common shares Equipment Income tax payable Inventory a Land Mortgage payable MacBook Air Cash Common shares Equipment Income tax payable . Inventory 4 Land Mortgage payable Retained earnings 2 Supplies Save for Later