3. Classify the following into Assets, Liabilities, Capital, Revenue and Expenses: 

(i) Plant and Machinery: (ii) Bank Loan; (iii) Sales; (iv) Rent; (v) Discount Received; (vi) Carriage Inwards; (vii) Carriage Outwards; (viii) Purchases; (ix) Wages; (x) Advance Income; (xi) Accrued Income: (xii) Goodwill; (xiii) Furniture and Fixtures; (xiv) Outstanding Expenses; (xv) Capital.