QS 3-24 Classifying balance sheet items LO C3 Select the balance sheet category where the items given would typically appear. Balance Sheet Category N Current liabilities Items 1. Accounts payable Land used in operations 3. Accounts receivable 4. Income taxes payable 5. Store equipment 6. Cash equivalents 7 Plant building 8. Short-term notes payable Long-term liabilities Current assets Long-term investments Plant assets Intangible assets Prou