Balance sheet classifications: Typical balance sheet classifications are as follows. a. Current Assets b. Long-Term Liabilities c. Investments d. Capital Stock e. Property, Plant, and Equipment f. Additional Paid-In Capital g. Intangible Assets h. Retained Earnings i. Accumulated OCI j. Notes to Financial Statements k. Current Liabilitics 1. Not Reported on Balance Sheet Indicate by use of the above letters how cach of the following items would be classified on a balance sheet prepared at December 31, 2018. If a contra account, or any amount that is negative or opposite the normal balance, put parentheses around the letter selected. A letter may be used more than once or not at all. 1. Accrued salaries and wages 15. Accumulated depreciation 2. Rental revenues for 3 months 16. Natural resource-timberlands collected in advance 3. Land used as plant site 04. Debt securities classified as trading 17. Deficit (no net income earned since beginning of company) 18. Goodwill 5. Cash 19.90 day notes payable 6. Accrued interest payable due in 30 20. Investment in bonds of another company days will be held to 2021 maturity 7, Paid-in capital in excess of par _21. Land held for speculation 8. Dividends in arrears on preferred -2. Death of company president stock 9. Petty cash fund 0. Unamortized discount on bonds 23. Current maturity of bonds payable -24. Investment in subsidiary, no plans to sell near future payable due 2019 11. Common stock at par value 12. Advances to suppliers 25. Trade accounts payable -26. Preferred stock ($10 par) 27. Prepaid rent for next 12 months D13. Unamortized premium on bonds payable due in 2020 28. Copyright 14. Allowance for doubtful accounts 29. Unrealized Gain on AFS Securities