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Question 3 20 points Classify the accounts and indicate their normal balance. Current Asset = CA Use the following abbreviations: CA, LTI, PPE, CL, LTL, EQ, REV, EXP Long-term Investments = LTI Property, Plant \&. Equipment = PP Current Liability =CL \begin{tabular}{|l|l|l|} \hline & & \begin{tabular}{c} NORMAL \\ BALCOUNT \\ (Debit or \\ Credit) \end{tabular} \\ \hline Cost of Goods Sold & & \\ \hline Equipment & & \\ \hline Purchase Returns \& Allowances & & \\ \hline Sales Tax Payable & & \\ \hline Sales Returns \& Allowances & & \\ \hline Freight-Out & & \\ \hline Prepaid Insurance & & \\ \hline Inventory & & \\ \hline Accounts Receivable & & \\ \hline Depreciation Expense & & \\ \hline Purchase Discounts & & \\ \hline Accumulated Depreciation & & \\ \hline Sales Discounts & & \\ \hline \end{tabular} Long-term Liability = LTL Equity =EQ. Revenue = REV Expense = EXP