6. Classification (Statement of Financial Position): ASSETS a. Investments b. Plant and equipment c. Intangibles d. Other assets e. Current assets EQUITY AND LIABILITIES f. Share capital g. Share premium h. Accumulated comprehensive income i. Retained earnings j. Non-current liabilities k. Current liabilities 1. Items excluded from statement of financial position Using the letters above, classify the following accounts according to the preferred and ordinary statement of financial position presentation. 1. Bond sinking fund 2. Prepaid pension cost 3. Restricted retained earnings 4. Current maturity of long-term debt 5. Bonds payable (due in 3 years) 6. Unrealized gain on non-trading securities 7. Securities owned by another company which are collateral for that company's note 8. Trading securities 9. Inventory 10. Mortgage payable 11. Patents 12. Unearned rent revenue