S 4-9 Classifying balance sheet items LO C3 Select the balance sheet category where the items given would best typically appear Items 1. Bond investment to be held through maturity in five years 2. Trademarks 3. Accounts receivable 4. Notes payable (due in five years) 5. Wages Payable 6. Store equipment 7. Accounts payable 8. Notes receivable (due in 2 months) Balance Sheet Category Current assets Current liabilities Plant assets