a. EXERCISE 12-5 Identify each of the following items relating to sections of a balance unting sheet as Current Assets (CA), Property and Equipment (PE), Current Liabilities (CL) , Long-Term Liabilities (LTL), or Owner's Equity (OE). Accounts Payable b. Equipment Accounts Receivable d. Prepaid Insurance e. Mortgage Payable (current) f. Office Supplies g. Mortgage Payable (due in 3 years) h. Unearned Rent i B. Marley, Capital j. Notes Payable (due in 3 months) c