Common categories of a classified balance sheet include Current Assets, Long-Term Investments, Plant Assets, Intangible Assets, Current Liabilities, Long-Term Liabilities, and Equity. For each of the following items, identify the balance sheet category where the item typically would best appear. If an item does not appear on the balance sheet, indicate that instead.

1. Long-term investment in stock

2. Depreciation expense—Building

3. Prepaid rent (2 months of rent)

4. Interest receivable

5. Taxes payable (due in 5 weeks)

6. Automobiles

7. Notes payable (due in 3 years)

8. Accounts payable

9. Cash

10. Common stock

11. Unearned services revenue

12. Accumulated depreciation—Trucks

13. Prepaid insurance (expires in 5 months)

14. Buildings

15. Store supplies

16. Office equipment

17. Land (used in operations)

18. Repairs expense

19. Office supplies

20. Current portion of long-term note payable