Classify each of the $22$ balance sheet accounts into its most likely balance sheet classification a through k$.$

Balance Sheet Classification

a$.$ Current assets. g$.$ Long$-$term liabilities.

b$.$ Investments. h$.$ Paid$-$in capital.

c$.$ Property, plant, and equipment. i$.$ Retained earnings.

d$.$ Intangible assets. j$.$ Accumulated other comprehensive income.

e$.$ Other assets. k$.$ Noncontrolling interests.

f$.$ Current liabilities.

Balance Sheet Item

$1.$ Preferred stock.

$2.$ Accrued salaries.

$3.$ Long$-$term receivable.

$4.$ Cash surrender value of life insurance.

$5.$ Income tax payable.

$6.$ Current maturities of $10-$year bond payable.

$7.$ Interest payable.

$8.$ Work in process inventory.

$9.$ Note payable, due in $9$ months.

$10.$ Copyrights.

$11.$ Accounts receivable$$trade$.$

$12.$ Accumulated depreciation$$equipment$.$

$13.$ Land $($in use$).$

$14.$ Dividends payable.

$15.$ Note receivable $($due in $2$ years$).$

$16.$ Customer deposits collected in advance.

$17.$ Goodwill.

$18.$ Land held for speculation.

$19.$ Prepaid insurance $(6-$month prepayment$).$

$20.$ Accrued utilities expense.

$21.$ Paid$-$in capital in excess of par$$common stock.

$22.$ Note payable $($due in $6$ months$).$