The following items were taken from the financial statements of R. Stevens Company. (All dollars are in thousands.)
Long-term debt $943 Accumulated depreciation $5,655
Prepaid expenses 880 Accounts payable 1,444
Property, plant, and equipment 11,500 Notes payable after 2011 368
Long-term investments 264 R. Stevens, Capital 13,063
Short-term investments 3,690 Accounts receivable 1,696
Notes payable in 2011 481 Inventories 1,256
Cash 2,668

Long-Term debt is a long-term or noncurrent liability
Accumulated Depreciation is a Contra Asset
Prepaid Expenses is a current asset
Accounts Payable is a current liability
Property, Plant, & Equipment is a fixed asset
Notes Payable after 2011 is a noncurrent Liability if the financial were done in 2010
Long-Term Investment is a noncurrent asset
R. Stevens, Capital is Owners Equity
Short-Term Investment is a current asset
Accounts Receivable is a current asset
Notes Payable in 2011 is a current Liability
Inventory is a current asset
Cash is a current asset

Seriously, do your own homework!