You are presented with the following alphabetical list of selected items from the financial statements of Reitmans (Canada) Limited: Accumulated depreciation Administrative expenses Buildings Common shares, beginning of year Cost of goods sold Dividends declared Finance income Goodwill Income tax expense Income taxes recoverable Inventories Prepaid expenses Retained earnings, beginning of year Sales Trade and other payables Trade and other receivables For each of the above accounts, indicate on which financial statement (statement of income, statement of changes in equity, or statement of financial position) the company would report the account, and for the accounts reported on the statement of financial position, indicate the appropriate classification (current assets, non-current assets, current liabilities, non-current liabilities, shareholders' equity or not applicable) (b) Financial Statement (c) Classification Account Accumulated depreciation Administrative expenses Buildings Statement of Financial Position Common shares, beginning of year Cost of goods sold Dividends declared Finance income Goodwill Income tax expense Statement of Income Income tax expense Statement of Income Income taxes recoverable Inventories Statement of Financial Position Current Assets Prepaid expenses Statement of Financial Position Current Assets Retained earnings, beginning of year Sales Trade and other payables Not Applicable Non-Current Assets Non-Current Liabilities Shareholders' Equity Current Liabilities Trade and other receivables Current Assets