a. b. f. 0. d. Current assets Investments Property, plant, and equipment Intangible assets Other assets Current liabilities Long-term liabilities Paid-in capital Retained earnings h. i. e. Required: For each of the following 2021 balance sheet items, use the letters above to indicate the appropriate classification category. (If the item is a contra account, select the appropriate letter with a minus sign.) 1. 10. 2. 12. 3. 3 13 4. 14. Supplies Machinery Land (used in operations) Deferred revenue (for 2022) Copyrights Common stock Land (held for speculation) Cash equivalents Salaries payable 5 Interest payable (due in 3 months) Franchise Accumulated depreciation Prepaid insurance (for 2022) Bonds payable (due in 10 years) Current maturities of long-term debt Notes payable (due in 3 months) Long-term receivables Restricted cash (will be used to retire bonds in 10 years) 5. 15. 6. 16. 7. 17 8. 18: 9