Long-term investments, such as land held for speculation, should be classified:

A. Property, plant & equipment

B. B.Current liabilities

C. Intangible assets

D. Other assets

E. None of these

Which of the following accounts will not appear in a post-closing trial balance?

A. Cash

B. Revenues

C. Accumulated Depreciation

D. Retained Earnings

E. None of these.