(a) Current Assets (b) Long-term Investments (c) Property, Plant, and Equipment (d) Intangible Asset. (e) Current Liabilities (f) Long-term Liabilities (g) Owner's Equity (h) Revenue (i) Expense (i) Other Revenue (k) Other Expense Normal Classification (a) through (k) Balance Account Description 1. Accounts Payable 2. Accounts Receivable 3. Accumulated Depreciation 4. Buildings 5. Cash 6. Dividends 7. Furniture 8. Income Taxes Payable 9. Interest Income 10. Interest Payable 11. Loss on Disposal of Fixed Assets 12. Mortgage Payable 13. Salaries & Wages Expense 14. Sales Revenue 15. Supplies 16. Unearned Service Revenue