BE4-11 The following are the major balance sheet classifications:

Current assets (CA) Current liabilities (CL)

Long-term investments (LTI) Long-term liabilities (LTL)

Property, plant, and equipment (PPE) Stockholders’ equity (SE)

Intangible assets (IA)

Match each of the following accounts to its proper balance sheet classification.

_Accounts payable _Income tax payable _Accounts receivable _Investment in long-term bonds _Accumulated depreciation _Land _Building Merchandise inventory _Cash _Patent _Copyrights _Supplies