Chapter 4 Completing the Accounting Cycle 180 lassifica. he balance sheet, enter a Z in the blank. D. Intangible assets E. Current liabilities Problem 4-3A In the blank space beside each numbered balance sheet item, enter the letter of its balance sheet c F. Long-term liabilities G. Equity tion. If the item should not appear on t A. Current assets B. Long-term investments C. Plant assets Determining balance sheet classifications C3 1. Long-term investment in stock 2. Depreciation expense-Building 3. Prepaid rent 4. Interest receivable 5. Taxes payable 6. Automobiles 7. Notes payable (due in 3 years) 8. Accounts payable 9. Prepaid insurance 11. Unearned services revenue 12. Accumulated depreciation-Trucks 13. Cash 14. Buildings 15. Store supplies 16. Office equipment 17. Land (used in operations) 18. Repairs expense 19. Office supplies 20. Current portion of long-term note payable 10. Owner, Capital The adjusted trial balance for Tybalt Construction as of December 31, 2017, follows Problem 4-4A Preparing closing entries financial statements, and ratios TYBALT CONSTRUCTION Adjusted Trial Balance December 31, 2017 C3 A1 P2 No. Account Title Debit Credit 101 Cash