Common categories of a classified balance sheet include Current Assets, Long-Term Investments, Plant Assets, Intangible Assets, Current Liabilities, Long-Term Liabilities, and Equity. For each of the following items, identify the balance sheet category where the item typically would best appear. If an item does not appear on the balance sheet, indicate that instead.

1. Long-term investment in stock
2. Depreciation expense—Building
3. Prepaid rent (2 months of rent)
4. Interest receivable
5. Taxes payable (due in 5 weeks)
6. Automobiles
7. Notes payable (due in 3 years)
8. Accounts payable
9. Cash
10. Patents
11. Unearned services revenue
12. Trucks
13. Prepaid insurance (expires in 5 months)
14. Buildings
15. Store supplies
16. Office equipment
17. Land
18. Repairs expense
19. Office supplies
20. Wages payable