ASSETS a. Current assets b. Investments C. Plant and equipment d. Intangibles c. Other assets LIABILITIES AND CAPITAL Current liabilities & Long term liabilities h. Preferred stock i. Common stock | Additional paid-in capital k Retained earnings I. Items excluded from balance sheet Using the letters above, classify the following accounts according to the preferred and ordinary balance sheet presentation 1. Band sinking fund 2. Common stock distributable 3. Appropriation for plant expansion 4. Bank overdraft S. Bonds payable (due 2010) 6. Premium on common stock Securities owned by another company which are collateral for that company's note Trading securities Inventory 10. Unamortized discount on bonds payable Patents 12. Unearned revenue