Common categories of a classified balance sheet include Current Assets, Long-Term Investments, Plant Assets, Intangible Assets, Current Liabilities, Long-Term Liabilities, and Equity. For each of the following items, identify the balance sheet category where the item typically would best appear. If an item does not appear on the balance sheet, indicate that instead.

\begin{tabular}{l|l|l} \multicolumn{1}{c|}{ Account Title } & \multicolumn{1}{c|}{ Classification } & \multicolumn{1}{c|}{ Account Title } \\ \hline 1. Utilities expense & & 11. Rental revenue \\ \hline 2. Services revenue & & 13. Unearned revenue \\ \hline 3. Notes receivable (due in 2 years) & 14. Accounts payable \\ \hline 7. Interest payable (due in 1 week) & 15. Short-term investments \\ \hline 5. Long-term investment in stock & & 16. Taxes payable (Due in 5 weeks) \\ \hline 3. Wages payable & & 17. Supplies \\ \hline 7. Copyrights & & 19. Goodwill \\ \hline 3. Salaries payable & & 20. Franchises supplies \end{tabular}