2.5. Classifying Accounting Items (Easy) 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,