a. Current assets b. Investments c. Property, plant, and equipment d. Intangible assets e. Other assets f. Current liabilities g. Long-term liabilities h. Paid-in capital yi. Retained earnings Required: For each of the following 2021 balance sheet items, use the letters above to indicate the appropriate classication category of the Item is a contra account, select the appropriate letter with a minus sign.) Answer is complete but not entirely correct. 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) > Supplies Machinery Land (used in operations) Deferred revenue (for 2022) Copyrights Common stock Land (held for speculation) Cash equivalents Salarios payable