Indicate the classification of each of the securities below in the balance sheet of Bower Corporation on December 31, 1979.

a U.S. Treasury Bills, acquired on October 15, 1979. The bills mature on April 15, 1980.

b Shares of stock of Home Savings and Loan Association in which Bower Corporation maintains savings accounts and certificates of deposit.

c Shares of Brazil Coffee Corporation, a major śupplier of raw materials for Bower Corporation's products.

d Shares of Overland Transportation Company. The shares were originally acquired as a temporary investment of excess cash. Overland Transportation Company has been so profitable that Bower Corporation plans to increase its ownership percentage, eventually obtaining 51 percent of the outstanding shares.

e American Telephone and Telegraph Company bonds that mature in 1985. The bonds were acquired with a cash advance from a customer on a contract for the manufacture of machinery.