Classify each of the following accounts taken from Frost Company's balance sheet. Patents Accounts receivable Unearned revenue Short-term investments (to be sold in 3 months) Salaries payable J. Frost, capital Bonds payable (due in 10 years) Accumulated depreciation- equipment Accounts payable Notes receivable (due in two years) 1. Current assets 2. Current liabilities 3. Long-term investments 4. Non-current liabilities 5. Property, plant and equipment 6. Intangible assets 7. Owner's equity