The lettered items below represent a classification scheme for a balance sheet, and the numbered items are account titles. Match each account with the letter of the category in which it belongs. E-3

a. Current assets b. Investments c. Property, plant, and equipment d. Intangible assets 1. Patent 2. Building Held for Sale 3. Prepaid Rent 4. Wages Payable 5. Note Payable in Five Years 6. Building Used in Operations 7. Fund Held to Pay Off Long-Term Debt 8. Inventory e. Current liabilities f. Long-term liabilities g. Stockholders' equity h. Not on balance sheet 9. Prepaid Insurance 10. Depreciation Expense 11. Accounts Receivable 12. Interest Expense 13. Unearned Revenue 14. Short-Term Investments 15. Accumulated Depreciation 16. Retained Earnings