You are presented with the following alphabetical list of items, selected from the financial statements of Saputo Inc For each of the below accounts, identify the following upport (a) the type of account (assets, liabilities, shareholders' equity Ispecify common shares, dividends reines, or expenses) (b) the normal balance of the account and (d on which financial statement income statement statement of changes in equity.statement of financial position) Saputo would likely report the account Account Type of account Normal Balance Financial Statement Bank loans payable Buildings Cash 3 Depreciation expense Dividends declared Finance income