Balance Sheet: Instructions: The following lettered items represent a classification scheme for a Balance Sheet, and the numbered items represent accounts. Using the scantron form provided, darken the letter indicating which category it belongs in. (You may use a letter more that once). Current Asset Plant Asset (Fixed Assets) Current Liability Long-Term Liability Stockholders' Equity Unearned Professional Fees Interest Payable Machinery and Equipment Retained Earnings Accumulated Depreciation Prepaid Insurance Furniture Mortgage Note Payable due in 20 years Notes Receivable due in 30 days Common Stock Office Supplies