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The following accounts were taken from the financial statements of Callahan Company. Salaries payable Investment in real estate Service revenue Delivery truck Interest payable Accumulated depreciation Goodwill Depreciation expense Short-term investments R. Callahan, Capital Mortgage note payable due in 3 years Unearned revenue Match each of the following accounts to its proper balance sheet classification, shown below. If the item would not appear on a balance sheet, use "NA." Current assets (CA) Current liabilities (CL) Long-term liabilities (LTL) Long-term investments (LTI) Property, plant, and equipment (PPE) Intangible assets (IA) Owner's equity (OE)