You are provided with the following selected statement of financial position accounts for entertainment retailer Live Nation Entertainment, Inc.: Identify the category for classifying each account. For example, the company classifies accumulated depreciation as a contra asset in the property, plant, and equipment section. Statement of Financial Position Category Items Accounts payable Accounts receivable Accumulated depreciation Cash Common shares Computer equipment Current portion of long-term debt Furniture and equipment Goodwill Land, buildings and improvements Long-term debt Prepaid expenses Deferred revenues