you are presented with the following alphabetical list of items, selected from the financial statement of saputo inc:

for each of the below accounts, idenity the following:

(a) the type of account (assets, liabilities, shareholders' equity Ispecify common shares, dividends, revenues, 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. () (a) Type of account (c) Financial Statement Account Normal Balance Bank loans payable Buildings Cash Depreciation expense Dividends declared Finance income Furniture, machinery, and equipment Income tax expense Income taxes payable Interest expense Inventorjes Prepaid expenses Receivables Revenues