The following list of accounts, in alphabeticaorder, is for Cullumber Inc. at November 30, 2021: Accounts payable $33,536 Accounts receivable 24,960 Bank loan payable 43,520 Buildings 128,000 Cash 25,600 Common shares 25.600 Equipment 38,400 Income tax payable 7,680 Inventory 23,040 Land 56.320 Mortgage payable 124,800 Retained earnings 62,080 Supplies 896 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 Land Income tax payable Inventory Land Mortgage payable Retained earnings Supplies