Current Assets Long-Term Assets Current Liabilities Long-Term Liabilities Stockholders' Equity a) Equipment Salaries payable b) c) Retained earnings d) Cash e) Accounts receivable Accumulated depreciation g) Accounts payable h) Land i) Common stock j) Notes payable (due in 3 years) k) Unearned revenue 1) Prepaid insurance m) Notes payable (due in 9 months) n) Supplies o) Allowance for doubtful accounts