The following are the major balance sheet classifications: Current assets (CA) Current liabilities (CL) Long-term investments (LTI) Long-term liabilities (LTL) Property, plant, and equipment (PPE) Owner's equity (OE) Intangible assets (IA) Match each of the following accounts to its proper balance sheet classification. Income taxes payable Debt investment (long-term) Accounts payable Accounts receivable Accumulated depreciation-buildings Land Buildings Inventory Cash Patents Copyrights Supplies