Complete the Following Table Concerning the Classification of Items in the Statement

Complete the following table concerning the classification of items in the statement of financial position.
$$\begin{array} { l l l l } \text { ACCOUNT } & \text { ELMENTS } & \text { CLASSIFICATION } \\\text { Assets Liability Equity } & \text { - Current, } \\& & - \text { Non-current, } \\& & - \text { Intangible, } \\& & - \text { Equity }\end{array}$$
$\begin{array}{ll}\text { e.g. }&\text { Cash on hand }&\checkmark&\text { Current }\\\text { e.g. }&\text { Land and buildings }&\checkmark&\text { Non-current }\\1 & \text { Inventory } \\2 & \text { Accounts receivable } \\3 & \text { Bank overd raft } \\4 & \text { Prepaid insurance } \\5 & \text { Share capital } \\6 & \text { Retained profits } \\7 & \text { Accounts payable } \\8 & \text { Goodwill } \\9 & \text { Plant \& equipment } \\10 & \text { Franchise } \\11 & \text { Loan from Eagle } \\& \text { Finance (5 years) }\end{array}$