The following financial statement items were taken from the financial statements of Zheng Corp.

____ Trademarks ____ Inventory ____ Notes payable (current) ____ Accumulated depreciation ____ Interest revenue ____ Land ____ Income taxes payable ____ Common stock ____ Debt investments (long-term) ____ Advertising expense ____ Unearned sales revenue ____ Mortgage payable (due in 3 years)

Match each of the financial statement items to its proper balance sheet classification. (See E2-1, on page 77, for a list of the balance sheet classifications.) If the item would not appear on a balance sheet, use “NA.”

AppendixLO1