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

Interest revenue

Owner”s capital

Utilities payable

Accumulated depreciation—equipment

Accounts payable

Equipment

Supplies

Salaries and wages expense

Bonds payable

Debt investments (long-term)

Goodwill

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)