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

You're on a roll — 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* What's next?