E5-1B(Balance Sheet Classifications) Presented below are a number of balance sheet accounts of Castillo Inc. (a) Trading Securities. (h) Warehouse in Process of Construction. (b) Work in Process. (i) Deficit. (c) Investment in Preferred Stock. (j) Cash Dividends Payable. (d) Unearned Subscription Revenue. (k) Petty Cash. (e) Accrued Vacation Pay. (l) Accrued Interest on Notes Payable. (f) Treasury Stock. (m) Accumulated Depreciation. (g) Income Taxes Payable. (n) Common Stock Distributable. Instructions: For each of the accounts above, indicate the proper balance sheet classification. In the case of borderline items, indicate the additional information that would be required to determine the proper classification