Balance sheet items are usually entered in order of declining liquidity. Place each of the terms below in the appropriate place in the balance sheet.

Accounts payable ........................Total current assets

Net fixed assets ..........................Accounts receivable

Debt due for repayment ................Total current liabilities

Cash and marketable securities ........Inventories

Equity ....................................Long-term debt

AssetsLiabilities and Equity

a. ..............................................f.

b. ..............................................g.

c. ..............................................h.

d. ..............................................i.

e. ..............................................j-

Total assetsTotal liabilities and equity