A classified balance sheet contains the following sections:

A. Current assets D. Current liabilities B. Long-term investments E. Noncurrent liabilities C. Property and equipment F Owner's equity Required: The following is a list of accounts. Using the letters A through F, indicate in which section each account is shown.

A f eas {Land —_£-— 9. Mortgage payable (due in 4 years)

oleae Accounts payable ee 10. Salaries payable

—__ 3. A. Smith, capital —£__ ||. Marketable securities (short-term)

fi__4, Cash —2__ 12. Notes receivable (due in 2 years)

—£ 5s. Bonds payable hee 13. Buildings _. _ 6. Equipment —<_ 14. Notes payable (due in 9 months)

_#i__ 7. Accounts receivable _+ _ 15. Prepaid insurance __2 _8. Unearned revenue _ —f_ 16. Inventory  lop1