a. Current assets f. Current liabilities

b. Investments g. Long-term liabilities

c. Plant and equipment h. Preferred stock

d. Intangibles i. Common stock

e. Other assets j. Additional paid-in capital

k. Retained earnings

l. Items excluded from balance sheet

From information above, classify the following accounts according to the preferred and ordinary balance sheet presentation.

1) Bond sinking fund

2) Common stock dividend distributable

3) Appropriation for plant expansion

4) Bank overdraft

5) Bonds payable (due 2023)

6) Premium on common stock

7) Securities owned by another company which are collateral for that company's note

8) Equity investments (trading)

9) Inventory

10) Discount on bonds payable

11) Patents

12) Unearned rent revenue