AGAPITOS Pastry-Cook's Shop has the following goods, rights and sources for financing them:

Sugar
Commercial space
Recipe of Hionulla cake
Flour
Bolter
Eggs
Cream
Interest payable to BCR
Milk
Cocoa
Vanilla
SC Electrica bill
Ovens
SC Margaritar invoice
Malaxating machines
Trays
Payroll for current month
Baking tins
Hionulla Cake
Coca cola bottles
Chairs
Soda bottles
Cash
Issued invoice to Arc en Ciel Kinder Garden
Ice-cream
Bill from La Dorna
Butter
Cheese
Tables
Tea
Coffee
Plates
Spoons
Glasses
Cars for delivery
Refrigerators
Cheese pie
Fruits
Biscottino anniversary cake

Identify for each item one of the following category:

o Raw materials
o Consumables
o Auxiliaries
o Finished goods
o Merchandise
o Petty inventories
o Claims
o Treasury
o Tangible assets
o Intangible assets
o Liabilities