Classified Balance Sheet The following accounts appear in an adjusted trial balance of Carbinaro Consulting. Indicate whether each account would be reported as current asset; property, plant, and equipment; current liability; long-term liability, or owner's equity on the December 31, 2014, balance sheet of Carbinaro Consulting. 1. Building 2. Cindy Sue Delaney, Capital Current asset 3. Notes Payable (due in five years) Current liability 4. Prepaid Rent Long-term liability 5. Salaries Payable Owner's equity 6. Supplies Property, plant, and equipment 7. Taxes Payable 8. Unearned Service Fees