3. The following accounts were taken from the financial statements of Dream Company. Accounts classification Accounts classification Owner's capital Building Wages Payable Prepaid insurance Unearned Revenue Drawing Instructions: Match each of the following accounts to its proper balance sheet classification, shown below. Current assets (CA) Current liabilities (CL) Long-term investments (LTI) Long-term liabilities (LTL) Property, plant, and equipment PPE) Owner's equity (OE) Intangible assets (IA) 4. Blue Company made the following errors in recording merchandising transactions. This is due to an inexperienced accountant