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

Essay

Identify the category(s)of each of the accounts below.
Current Asset
Plant and Equipment
Current Liabilities
Long-Term Liabilities
$\begin{array}{lc}\underline{\text { Item }}& \underline{\text { Category }}&\\{\text { 0) Cash }} & \text { Current Asset }&\underline{\quad\quad} \\\text { a) Accts. Receivable } & \underline{\quad\quad}&\underline{\quad\quad}\\\text { b) Accts. Payable } &\underline{\quad\quad}&\underline{\quad\quad} \\\text { c) Mortgage Payable } & \underline{\quad\quad}&\underline{\quad\quad} \\\text { d) Building } & \underline{\quad\quad}&\underline{\quad\quad}\\\text { e) Prepaid Insurance } & \underline{\quad\quad}&\underline{\quad\quad}\end{array}$