Indicate where in the financial statements the following appear under GAAP:
a. Investment in a certificate of deposit maturing in 120 days.
b. Expenses for bad debts.
c. Allowances for bad debts.
d. Research and development expenditures.
e. A restructuring charge.
f. A lease of an asset for its entire productive life.
g. Unrealized gain on shares held for trading purposes.
h. Unrealized gain on shares available for sale.
i. Unearned revenue.
j. Preferred stock issued.
k. Preferred dividends paid.
l. Stock option compensation expense.