The Mill Run Golf & Country Club details the following accounts in its financial statements. Classify each of the accounts as an asset (A), liability(L), stockholders’ equity (SE), revenue (R), or expense (E) item. Accounts payable and accrued liabilities ( ) Accounts receivable ( ) Property, plant, and equipment ( ) Food and beverage operations revenue ( ) Golf course operations revenue ( ) Inventory ( ) Long-term debt ( ) Office and general expense ( ) Professional fees expense ( ) Wages and benefits expense ( ) Share capital ( )