In the blank space beside each numbered balance sheet item, enter the letter of its balance sheet classification. If the item should not appear on the balance sheet, enter a Z in the blank.

A. Current assets 

B. Long-term investments 

C. Plant assets 

D. Intangible assets 

E. Current liabilities 

F. Long-term liabilities 

G. Equity classifications

1. Commissions earned 

2. Interest receivable 

3. Long-term investment in stock 

4. Prepaid insurance 

5. Machinery 

6. Notes payable (due in 15 years)
7. Copyrights 

8. Current portion of long-term note payable.
9. Accumulated depreciation—Trucks 

10. Office equipment 

11. Rent receivable 

12. Salaries payable 

13. Income taxes payable 

14. Owner, Capital 

15. Office supplies 

16. Interest payable 

17. Rent revenue 

18. Notes receivable (due in 120 days)

19.. Land (used in operations)

20. Depreciation expense—Trucks