The following lettered items represent a classification scheme for a balance sheet, and the numbered items represent data found on balance sheets. In the blank next to each account, write the letter indicating to which category it belongs.

1. Current assets
2. Investments
3. Property, plant, and equipment
4. Intangible assets
5. Current liabilities
6. Long-term liabilities
7. Stockholders equity
8. Not on the balance sheet

1. Accumulated depreciation equipment =
2. Common stock=
3. Interest expense=
4. Salaries and wage expense =
5. Retained earnings=
6. Inventory=
7. Patents= intangible assets
8. Prepaid insurance=
9. Mortgage payable=
10. Land (held for investment) =