Name the valuations that are used for each of the asset and liability accounts shown here. Some assets and liabilities can use more than one type of valuation.

Original Cost Net Realizable Value (NRV) Present Value Lower of Cost or Market Value

Cash

Short-term investments

Inventories

Prepaid expenses

Long-term investments

Notes receivable

Machinery

Equipment

Land

Intangible assets

Notes payables (short term)

Notes payables (long term)