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