Identify the Category(s) of Each of the Accounts Below

Identify the category(s) of each of the accounts below.
Current Asset
Plant and Equipment
Current Liabilities
Long-Term Liabilities
Item Category
0. Cash Current Asset ________
a. Accts. Payable ________ ________
b. Accumulated Amount. ________ ________
c. Mortgage Payable ________ ________
d. Unearned Revenue ________ ________
e. Merchandise Inv. ________ ________