Current assets (CA) Property, plant and equipment (PPE) Intangible assets (IA) Long-term liabilities (LTL) Owner's equity (OE) Current liabilities (CL) Classify each of the following accounts taken from Raman Company's baliace sheet Accounts payable Accounts receivable Cash Owner's capital Patents Salaries and wages payable Inventory Stock investments (to be sold in 7 months) Accumulated depreciation - equipment Land Buildings Notes payable (due in 2 years) Supplies Equipment