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.
ACCOUNT ELEMENTS CLASSIFICATION
(Asset, Liability, Equity)(Current, Non-current)
$\begin{array}{|l|l|l|l|}\hline\text { e.g. } & \text { Cash on hand } & \text { Asset } & \text { Current } \\\hline \text { e.g. } & \text { Land and buildings } & \text { Asset } & \text { Non-current } \\\hline 1 & \text { Inventory } & & \\\hline 2 & \text { Accounts receivable } \\\hline 3 & \text { Bank overdraft } \\\hline 4 & \text { Prepaid insurance } \\\hline 5 & \text { Share capital } \\\hline 6 & \text { Retained profits } \\\hline 7 & \text { Accounts payable } \\\hline 8 & \text { Goodwill } \\\hline 9 & \text { Plant and equipment } \\\hline 10 & \text { Franchise } \\\hline 11 & \text { Loan from Eagle Finance (5 years) }\\\hline\end{array}$