Match the following types of accounts to their balance sheet classification:

$\_$ Accounts Payable

$-$Cash

$\_$ Equipment

$\_$ Inventory

$\_$ Bank Loan

$\_$ Accounts Receivable

$\_$ Retained Earnings

$\_$ Taxes Payable

$\_$ Initial Capital Accounts

$\_$ Common Stock

A$.$ Current Asset

B$.$ Current Liability

C$.$ Long$-$Term Asset

D$.$ Long$-$Term Liability

E$.$ Owner Equity