Use the following abbreviations to answer this question:

CA		Current assets
NCA		Non-current assets
CL		Current liabilities
NCL		Non-current liabilities
SC		Share capital
RE		Retained earnings
SI		Statement of income item
SCF		Statement of cash flows item
SCE		Statement of changes in equity item

Classify the following items according to where they would appear in the financial statements:

a. Accounts payable
b. Rent revenue
c. Unearned revenue
d. Property, plant, and equipment
e. Short-term investment in the shares of another company
f. Sales to customers
g. Repayment of the principal of a loan owed to a financial institution
h. Payment of interest on a loan owed to a financial institution
i. Common shares
j. Cash
k. Loan payable (debt due in 10 years)