Balance sheet classification. GAAP classify items on the balance sheet in one of the following ways:

(1) Asset

(2) Liability

(3) Shareholders' equity (4) Item that would not appear on the balance sheet as conventionally prepared under GAAP.
Using these numbers, indicate the appropriate classification of each of the following items:

a. Salaries payable

b. Retained earnings

c. Notes receivable

d. Unfilled customers' orders

e. Land

f. Interest payable g. Work-in-process inventory h. Mortgage payable i. Organization costs j. Advances by customers k. Advances to employees l. Patents m. Good credit standing n. Common stock