The lettered items that follow represent a classification scheme for a balance sheet, and the numbered items in the list are account titles. Match each account with the letter of the category in which it belongs.
a. Current liabilities
b. Owner’s equity
c. Current assets
d. Intangible assets
e. Property, plant, and equipment
f. Investments
g. Long-term liabilities
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