The following selected accounts were taken from a company's statement of financial position: Accounts payable Accounts receivable Accumulated depreciation-buildings Bank loan payable (due in 6 months) Buildings Cash Common shares Goodwill Income tax payable Interest payable Land Merchandise inventory Mortgage payable (due in 10 years) Notes receivable (due in 3 months) Prepaid insurance Retained earnings Salaries payable Sales taxes payable Supplies Trading investments Unearned revenue Vehicles Classify each of the above accounts as current assets (CA), non-current assets (NCA), cur- rent liabilities (CL), non-current liabilities (NCL), or shareholders' equity (SE)