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The general ledger trial balance of Thomas Ltd includes the following accounts that are reported in the statement of financial position.

(a)	Trade receivables	(i)	Unearned revenue
(b)	Work in progress	(j)	Accrued salaries
(c)	Trade creditors	(k)	Trading securities held
(d)	Prepayments	(l)	Share capital
(e)	Property	(m)	Patents
(f)	Goodwill	(n)	Cash in bank
(g)	Debentures payable	(o)	Borrowings
(h)	Preference share capital	(p)	Provision for warranties

Thomas Ltd classifies assets and liabilities into current and non-current categories and uses the minimum line items permitted under AASB 101

Required

Assume you are the accountant responsible for preparing the statement of financial position of Thomas Ltd.

In which caption (title of line item) and classification (asset/liability/equity and where relevant current/non-current) on the statement of financial position would you include each of the above accounts? If you need additional information to finalise your decision as to the appropriate classification or caption, indicate what information you require.

Note: You can use the table provided below

Account	Caption	Classification
a) Trade receivables
b) Work in progress
c) Trade creditors
d) Prepayments
e) Property
f) Goodwill
g) Debentures payable
h) Preference share capital
i) Unearned revenue
j) Accrued salaries
k) Trading securities held
l) Share capital
m) Patents
n) Cash in bank
o) Borrowings
p) Provision for warranties

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