The table below lists different accounts in the left-hand column. Below is also a list of abbreviations representing the different sections on a balance sheet. Use the abbreviations in the right-hand column of the table to indicate the relevant balance sheet section for each account.

CA: Current assets

CL: Current liabilities

NCA: Non-current assets

NCL: Non-current liabilities

SE: Shareholders equity

N: Not reported

Account	Balance sheet section
Cash
Inventory
Accounts receivable
Patents and Trademarks held
Retained earnings
Land
Supplies
Loans receivable due in 6 months
Salaries outstanding
Share capital
Loans payable (payable within 1 year)
Loans payable in 5 years
Investments to be sold in 3 months
Accrued expenses
Depreciation expense
Accumulated depreciation
Long-term debt due in less than 1 year