The lettered items below represent a classification scheme for a balance sheet, and the numbered items in the list below are account titles. Match each account with the letter of the category in which it belongs.

a. Current assets

b. Investments

c. Property, plant, and equipment

d. Intangible assets

d. Current liabilities

e. Current liabilities

f. Long-term liabilities

g. Owner’s equity

h. Not on balance sheet

1. Patent

2. Building Held for Sale

3. Prepaid Rent

4. Wages Payable

5. Note Payable in Five Years

6. Building Used in Operations

7. Fund Held to Pay Off Long-Term Debt

8. Inventory

9. Prepaid Insurance

10. Depreciation Expense

11 Accounts Receivable

12. Interest Expense

13. Unearned Revenue

14. Short-Term Investments

15. Accumulated Depreciation

16. Owner’s Capital