The following accounts appear in an adjusted trial balance of Carbinaro Consulting. Indicate whether each account would be reported in the (a) current asset; (b) property, plant, and equipment; (c) current liability; (d) long-term liability; or (e) owner’s equity section of the December 31, 20Y4, balance sheet of Carbinaro Consulting.

1. Building

2. Cindy Sue Delaney, Capital

3. Notes Payable (due in five years)

4. Prepaid Rent

5. Salaries Payable

6. Supplies

7. Taxes Payable

8. Unearned Service Fees