PE 4-3A Classified balance sheet OBJ. 2 The following accounts appear in an adjusted trial balance of Waterloo Consulting. Indicate whether each account would be reported in the (a) current asset; (b) property, plant, and equipment; (c) current liability; (d) long-term liability; or (e) owner's equity section of the December 31, 2018, balance sheet of Waterloo Consulting. 1. Building 5. Salaries Payable 2. Cindy Sue Delaney, Capital 6. Supplies 3. Notes Payable (due in five years) 7. Taxes Payable 8. Unearned Service Fees 4. Prepaid Rent