Balance Sheet Classification Debit or Credit Balance 1) Notes and Loans Payable (short-term) (2) Materials and Supplies (3) Common Stock (4) Intangible Assets (5) Income Taxes Payable (6) Long-Term Debt () Property, Plant, and Equipment Retained Earnings ) Notes and Accounts Receivable (short- term) (10) Investments (long- (8) (10) Investments (long- term) (11) Cash and Cash Equivalents (12) Accounts Payable and Accrued Liabilities (13) Crude Oil, Products and Merchandise (14) Additional Paid-in Capital red: each account, indicate how it normally should be categorized on a classified balance sheet. Required For each account, indicate how it normally should be categorized on a classified balance sheet. Use CA for current asset, NCA for noncurrent asset, CL for current liability, NCL for noncurrent liability, and SE for stockholders' equity. Also indicate whether the account normally has a debitor credit balance