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

Interest revenue

Owner’s capital

Utilities payable

Accumulated depreciation

Accounts payable

Equipment

Supplies

Salaries and wages expense

Bonds payable

Investment in real estate

Trademarks

Unearned rent revenue

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

Current assets (CA)

Current liabilities (CL)

Long term investments (LTI)

Long term liabilities (LTL)

Property, plant, and equipment (PPE)

Owner’s equity (OE)

Intangible assets (IA)