The basic components of a classified balance sheet are as follows. Roll over the categories for the types of accounts included in the category. Select the account to its category on the balance sheet. (Hint: There may be accounts that do not appear on the balance sheet.)

Assets	Liabilities	Owner's Equity
Current Assets	Current Liabilities	Owner's Equity
SelectPrepaid insuranceLand held for future useProperty taxes payableNote payable in 5 yearsOwner's capitalTrademarksLand used in operationsAccumulated depreciationInterest expenseUnearned revenueItem 1	SelectPrepaid insuranceLand held for future useProperty taxes payableNote payable in 5 yearsOwner's capitalTrademarksLand used in operationsAccumulated depreciationAccounts receivableInterest expenseItem 2	SelectPrepaid insuranceProperty taxes payableNote payable in 5 yearsOwner's capitalTrademarksLand used in operationsAccumulated depreciationAccounts receivableInterest expenseUnearned revenueItem 3
SelectLand held for future useProperty taxes payableNote payable in 5 yearsOwner's capitalTrademarksLand used in operationsAccumulated depreciationAccounts receivableInterest expenseUnearned revenueItem 4	SelectPrepaid insuranceLand held for future useNote payable in 5 yearsOwner's capitalTrademarksLand used in operationsAccumulated depreciationAccounts receivableInterest expenseUnearned revenueItem 5
Investments	Long-Term Liabilities
SelectPrepaid insuranceLand held for future useProperty taxes payableNote payable in 5 yearsTrademarksLand used in operationsAccumulated depreciationAccounts receivableInterest expenseUnearned revenueItem 6	SelectPrepaid insuranceLand held for future useNote payable in 5 yearsOwner's capitalTrademarksLand used in operationsAccumulated depreciationAccounts receivableInterest expenseUnearned revenueItem 7
Property, Plant, and Equipment
SelectPrepaid insuranceLand held for future useProperty taxes payableNote payable in 5 yearsOwner's capitalTrademarksLand used in operationsAccounts receivableInterest expenseUnearned revenueItem 8
SelectPrepaid insuranceLand held for future useProperty taxes payableNote payable in 5 yearsOwner's capitalTrademarksAccumulated depreciationAccounts receivableInterest expenseUnearned revenueItem 9
Intangible Assets
SelectLand held for future useProperty taxes payableNote payable in 5 yearsOwner's capitalTrademarksLand used in operationsAccumulated depreciationAccounts receivableInterest expenseUnearned revenue