Classify the following accounts as current assets, noncurrent assets, current liabilities, noncurrent liabilities, contributed capital, or accumulated other comprehensive income.

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Balance Sheet Classification Account Current portion of long-term debt Property, plant, and equipment- net Investments in affliate companies (noncurrent) Accounts receivable Investments at fair value held for immediate sale Accounts payable Additional paid-in capital Dividends payable Equipment under capital lease Intangible assets-net Merchandise inventory Income taxes payable Bonds payable, due in 10 years Common stock, $1 par value Cash Notes payable due in 90 days Obligations under capital leases Obligations under pension plans