Classify the following items as Capital, Expense, Non-current assets, Income, or Current assets: Capital, Bad debts, Shop fittings, Stationery, Telephone, Land and buildings, Revenue, Interest on bank

here is the classification of the items:

• Capital: Owner's equity
• Bad debts: Expense
• Shop fittings: Non-current assets
• Stationery: Expense
• Telephone: Expense
• Land and buildings: Non-current assets
• Revenue: Income
• Interest on bank overdraft: Expense
• Inventory: Current assets