The assets section of a classified balance sheet usually includes the subgroups:

Identify the correct subgroups for assets: The subgroups typically include Current Assets (e.g., cash, accounts receivable), Long-Term Investments (e.g., stocks, bonds held for long-term purposes), Property, Plant, and Equipment (e.g., buildings, machinery), and Intangible Assets (e.g., patents, trademarks).

Compare the options provided: Evaluate each option and determine which one aligns with the standard classification of assets in a balance sheet.