The following are the major balance sheet classifications:

Current liabilities (CL)

Long-term liabilities (LTL)

Stockholders’ equity (SE)

Current assets (CA)

Long-term investments (LTT)

Property, plant, and equipment (PPE)

Intangible assets (IA)

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

Income taxes payable Debt investment (long-term)

Accounts payable Accounts receivable Accumulated depreciation—buildings Land Buildings Inventory Cash Patents Copyrights Supplies