The following accounts appear in an adjusted trial balance of F-18 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, 2011, balance sheet of F-18 Consulting.

1. Accounts Payable
2. Accounts Receivable
3. Accumulated Depreciation—Building
4. Cash
5. Jess Garza, Capital
6. Note Payable (due in 2018)
7. Supplies
8. Wages Payable