How would these accounts be listed in the Balance sheet such as Current Assets, Current Liabilities..etc

Cash Accounts Receivable Prepaid Insurance Prepaid Rent Software Inventory Office Supplies Equipment - Computer Accumulated Depreciation - Computer Furniture Accumulated Depreciation - Furniture Accounts Payable Salaries Payable Refund Payable unearned revenue

Owner's, Capital Owner's, Withdrawals Cost of Goods Sold Estimated Returns Inventory Sales Revenue Service Revenue

Thank you.