balance sheet. accol BE4-10 The December 31, 2014, adjusted trial balance of Odom Company includes the following accounts: Class Supplies $ 2,900 Land $ 85,000 Notes payable (due March 1, 2017) 28,000 Buildings 125,000 Accumulated depreciation-equipment 25,800 Patents 12,300 Equipment 43,000 Goodwill 5,520 Accumulated depreciation-building 37,400 Merchandise inventory 14,000 Notes receivable (due April 1, 2015) 7,800 (a) Determine which accounts are non-current assets and prepare the non-current assets section of the balance sheet as at December 31, 2014. (b) For each item that is not classified as a non-current asset, indicate how it would be classified on the balance sheet