ASSETS Current assets Investments Plant and equipment LIABILITIES AND CAPITAL f. Current liabilities g. Long-term liabilities h. Preferred stock i. Common stock j. Additional paid-in capital k. Retained earnings l. Items excluded from balance sheet . Intangibles Other assets g the letters above, classify the following accounts according to the preferred and ordinary ce sheet presentation. 1. Bond sinking fund 2. Common stock dividend distributable 3. Appropriation for plant expansion 4. Bank overdraft 5. Bonds payable (due 2015) 6. Premium on common stock 7. Goodwil 8. Equity investments (trading) 9. Inventory 10. Discount on bonds payable 11. Patents 12. Unearned revenue 13. 90 day note payable 14. Earnings not distributed to stockholders 15 Land held for speculation