Classification of Accounts: Balance Sheet

For each of the following account titles, select the balance sheet category to which it belongs.

1. Patent	SelectCurrent assetsInvestmentsProperty, plant, and equipmentIntangible assetsCurrent liabilitiesLong-term liabilitiesOwner's equityNot on the balance sheetItem 1
2. Building Held for Sale	SelectCurrent assetsInvestmentsProperty, plant, and equipmentIntangible assetsCurrent liabilitiesLong-term liabilitiesOwner's equityNot on the balance sheetItem 2
3. Prepaid Rent	SelectCurrent assetsInvestmentsProperty, plant, and equipmentIntangible assetsCurrent liabilitiesLong-term liabilitiesOwner's equityNot on the balance sheetItem 3
4. Wages Payable	SelectCurrent assetsInvestmentsProperty, plant, and equipmentIntangible assetsCurrent liabilitiesLong-term liabilitiesOwner's equityNot on the balance sheetItem 4
5. Note Payable in Five Years	SelectCurrent assetsInvestmentsProperty, plant, and equipmentIntangible assetsCurrent liabilitiesLong-term liabilitiesOwner's equityNot on the balance sheetItem 5
6. Building Used in Operations	SelectCurrent assetsInvestmentsProperty, plant, and equipmentIntangible assetsCurrent liabilitiesLong-term liabilitiesOwner's equityNot on the balance sheetItem 6
7. Fund Held to Pay Off Long-Term Debt	SelectCurrent assetsInvestmentsProperty, plant, and equipmentIntangible assetsCurrent liabilitiesLong-term liabilitiesOwner's equityNot on the balance sheetItem 7
8. Inventory	SelectCurrent assetsInvestmentsProperty, plant, and equipmentIntangible assetsCurrent liabilitiesLong-term liabilitiesOwner's equityNot on the balance sheetItem 8
9. Prepaid Insurance	SelectCurrent assetsInvestmentsProperty, plant, and equipmentIntangible assetsCurrent liabilitiesLong-term liabilitiesOwner's equityNot on the balance sheetItem 9
10. Depreciation Expense	SelectCurrent assetsInvestmentsProperty, plant, and equipmentIntangible assetsCurrent liabilitiesLong-term liabilitiesOwner's equityNot on the balance sheetItem 10
11. Accounts Receivable	SelectCurrent assetsInvestmentsProperty, plant, and equipmentIntangible assetsCurrent liabilitiesLong-term liabilitiesOwner's equityNot on the balance sheetItem 11
12. Interest Expense	SelectCurrent assetsInvestmentsProperty, plant, and equipmentIntangible assetsCurrent liabilitiesLong-term liabilitiesOwner's equityNot on the balance sheetItem 12
13. Unearned Revenue	SelectCurrent assetsInvestmentsProperty, plant, and equipmentIntangible assetsCurrent liabilitiesLong-term liabilitiesOwner's equityNot on the balance sheetItem 13
14. Short-Term Investments	SelectCurrent assetsInvestmentsProperty, plant, and equipmentIntangible assetsCurrent liabilitiesLong-term liabilitiesOwner's equityNot on the balance sheetItem 14
15. Accumulated Depreciation	SelectCurrent assetsInvestmentsProperty, plant, and equipmentIntangible assetsCurrent liabilitiesLong-term liabilitiesOwner's equityNot on the balance sheetItem 15
16. Owner's Capital