The following accounts appear in an adjusted trial balance of Kangaroo 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, 20Y4, balance sheet of Kangaroo Consulting.

1. Accounts Payable

2. Accounts Receivable

3. Accumulated Depreciation—Building

4. Cash

5. Lea Gabel, Capital

6. Note Payable (due in ten years)

7. Supplies

8. Wages Payable