Which of the following statements about a firms' assets, debt and equity is NOT correct? a. The book value of contributed equity is the original value of shares when they were first issued. b. For financial decision making we are usually more interested in market values rather than book values. c. The balance sheet shows the performance of assets, liabilities and equity over time. d. The balance sheet provides information to calculate working capital. e. Property, plant and equipment is classified as a non-current asset on the Balance Sheet