Categorize the financial accounts by section on the balance sheet report. Items that appear twice have two possible categories they belong

Section A

Interest receivables

Allowance for bad debt

Prepaid insurance

Prepaid rent US treasury bills

Trading securities

Stock of a subsidiary company

Accumulated depreciation

Trademarks

Deferred income tax asset

Long term advance to employees

10% bond payable due in 7 months

Dividend payable

Estimated claims under warranties for service

Income tax payable

sales tax payable

Unearned rent revenue (3 months in advance)

Discounts on bonds payable

Par value of stock (issued and outstanding)

Preferred stock retirement fund

Section B

Current asset

Investment Property, plant, and equipment

Intangible assets

Other noncurrent assets

Current liability

Long term debt

Other noncurrent liabilities

Capital stock

Additional paid capital

Retained earnings