The lettered items below represent a classification scheme for a balance sheet, and the numbered items in the list at the top of the opposite page are account titles. Match each account with the letter of the category in which it belongs.

a. Current assets

b. Investments

c. Property, plant, and equipment

d. Intangible assets

e. Current liabilities

f. Long-term liabilities g. Stockholders’ equity h. Not on balance sheet

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1. Patent 2. Building Held for Sale 3. Prepaid Rent 4. Wages Payable 5. Note Payable in Five Years 6. Building Used in Operations 7. Fund Held to Pay Off Long-Term Debt 8. Inventory 9. Prepaid Insurance 10. Depreciation Expense 11. Accounts Receivable 12. Interest Expense 13. Unearned Revenue 14. Short-Term Investments 15. Accumulated Depreciation 16. Retained Earnings