The following are the major balance sheet classifications: Current assets (CA) Long-term investments (LTI) Current liabilities (CL) Long-term liabilities (LTL). Property, plant, and equipment (PPE) Stockholders' equity (SE) Intangible assets (IA) Match each of the items to its proper balance sheet classification, shown below. If the item would not appear on a balance sheet, use "NA." Salaries and wages payable Service revenue Interest payable Goodwill Debt investments (short-term) Mortgage payable (due in 3 years) Investment in real estate Equipment Accumulated depreciation- equipment Depreciation expense Retained earnings Unearned service revenue