The following accounts appear in an adjusted trial balance of Ramrod 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) stockholders' equity section of the December 31, 2007, balance sheet of Ramrod Consulting.

1. Taxes Payable 2. Building 3. Supplies 4. Mortgage Payable (due in 2011)

5. Prepaid Rent 6. Salaries Payable 7. Unearned Service Fees 8. Capital Stock objs. 2,3