The following accounts were taken from the financial statements of Callahan Company.

______ Salaries payable

______ Service revenue

______ Interest payable

______ Goodwill

______ Short term investments

______ Mortgage note payable due in 3 years

______ Investment in real estate

______ Delivery truck

______ Accumulated depreciation

______ Depreciation expense

______ Common stock

______ Unearned revenue

Match each of the following accounts to its proper balance sheet classification, shown below. If the item would not appear on a balance sheet, use “NA.”

Current assets (CA)

Long term investments (LTI)

Property, plant, and equipment (PPE)

Intangible assets (IA)

Current liabilities (CL)

Long term liabilities (LTL)

Stockholders’ equity (SE)