Company XYZ had the following accounts in its financial statements during the year: cash, common stock, marketable securities, unearned rent revenue, available-for-sale debt securities, prepaid utilities expense, sales revenue, accumulated other comprehensive income, retained earnings, trademarks, accounts payable, income tax payable, notes payable, equipment, land, equity investments, preferred stock, additional paid-in capital, non-controlling interest, interest expense. For each account, state whether the account ends up on the balance sheet. If it is a balance sheet account, classify the account as an asset, liability, or owner's equity account. If an asset or a liability, state whether it is a current or long-term/non-current account. If it depends, please explain.