Below are various accounts:

Land used in the normal course of Accrued salaries payable business operations Notes payable, due in four months Prepaid advertising Truck Advertising expense Land held for investment Unearned revenue Copyright Service revenue Accounts payable Cash Cash dividends Mortgage payable, due in fifteen years Building Mortgage payable, due in six months Furniture Common stock Accounts receivable, from customer Shop supplies sales Franchise Accumulated depreciation, building Utilities expense Depreciation expense Utilities payable Office supplies Required: Classify each account as one of the following: 1. current asset 2. long-term investment 3. property, plant and equipment 4. intangible asset 5. current liability 6. long-term liability 7. equity 8. not reported on the balance sheet