Classifications on Balance Sheet

The current balance sheet of J.J. Arvesen Company contains the following major sections:

A.Current assets

B.Long-term investments

C.Property, plant, and equipment

D.Intangible assets

E.Other assets

F.Current liabilities

G.Long-term liabilities

H.Contributed capital

I.Retained earnings

J.Accumulated other comprehensive income

Account	Classification	Contra or Deducted (Yes/No)
1. Patents (net)	D
2. Income taxes payable
3. Notes receivable (due in 5 months)
4. Unearned rent
5. Discount on bonds payable (long-term bonds)
6. Computer Equipment in the Data processing center
7. Furniture
8. Land held for future expansion
9. Timberland (net)
10. Treasury stock, at cost
11. Advances to sales personnel
12. Idle machinery
13. Deferred taxes payable
14. Raw materials
15. Investment in held-to-maturity bonds
16. Pollution control facilities
17. Cash from security deposits of customers on returnable containers
18. Donated capital for industrial park building site from Toma City
19. Trademarks
20. Finished goods
21. Cash dividends payable
22. Bond sinking fund
23. Temporary investments
24. Retained earnings
25. Advances to affiliated company (long-term)
26. Cash surrender value of life insurance
27. Equipment under capital lease
28. Additional paid-in capital on preferred stock
29. Interest receivable (due in 5 months)
30. Office supplies
31. Accrued pension cost
32. Capital lease obligation
33. Investment in 8-year certificates of deposit
34. Unearned ticket sales
35. Estimated warranty (6-months) obligations
36. Unrealized decrease in value of available-for-sale securities
37. Cash