Below are a few accounts from Lockheed Martin's balance sheet that are typical in most balance sheets: Balance Sheet Classification Debit or Credit Balance (1) Cash and Cash equivalents (2) Common stock (3) Inventories, net (4) Salaries payable Intangible assets Other noncurrent assets (5) (6) (7) (8) Accounts payable Receivables, net Additional paid-in capital (9) (10) Property, plant and equipment, net (11) Long-term debt (12) Retained earnings Required: Determine the balance sheet classification (current asset, current liability, noncurrent asset, noncurrent liability, and shareholders' equity) of each account and whether it typically has a debit or a credit balance.