Dot's Delicious Donuts has the following accounts on its balance sheet: (1) Current assets. (2) Property, plant, and equipment. (3) Intangible assets. (4) Other assets. (5) Current liabilities. (6) Deferred federal income taxes. (7) Long-term debt. (8) Stockholders' equity. How would each of the following items be classified?

(a) Land held for speculation.

(b) Current maturities on mortgage.

(c) Common stock.

(d) Mortgage payable.

(e) Balances outstanding on credit sales to customers.

(f) Accumulated depreciation. (g) Buildings used in business. (h) Accrued payroll. (i) Preferred stock. (j) Debt outstanding from credit extended by suppliers. (k) Patents. (1) Land on which warehouse is located. (m) Allowance for doubtful accounts. (n) Liability due to difference in taxes paid and taxes reported.

(o) Additional paid-in capital.