3. Balance Sheet items (10 points). Use the code letters listed below (a - l) to indicate, for each balance sheet item (110) listed below the placement on the balance sheet (may use G2.3.4.D.1.Commonstock2.Land(futureplantFactoryequipment6.CopyrightsPrepaidinsurance a. Current asset b. Long-term investment c. Property, plant and equipment d. Intangible assets e. Current liability f. Long-term liability B. Stockholders' equity