The following numbered items represent accounts which may or may not be found on balance sheets. In the blank next to each account, indicate to which category it belongs. 1. Accumulated Depreciation Current Assets 2. Owner's Capital Long-term Liabilities Not on the Balance Sheet 3. Interest Expense 4. Salaries and Wages Payable Current Liabilities Owner's Equity Long-term Investments Property, Plant and Equipment Intangible Assets 5. Owner's, Drawings 6. Inventory 7. Patents > 8. Prepaid Rent