Exercise #1		10 points
	For each of the following accounts, select the letter that represents the best category for each item. A letter can be used more than once or not at all.
a.	Current Asset
b.	Long-term Investment	g. Paid-in Capital
c.	Plant Asset	h. Retained Earnings
d.	Intangible Asset	i. Revenue
e.	Current Liability	j. Expense
f.	Long-term Liability	k. "Other Revenue or Expense"
__a____ (ex.) Cash
_______ 1. Accumulated Depreciation
_______ 2. Allowance for Doubtful Accounts
_______ 3. Common Stock
_______ 4. Discount on Bonds Payable
_______ 5. Interest Payable
_______ 6. Interest Revenue
_______ 7. Loss on Sale of Investment
_______ 8. Payroll Tax Expense
_______ 9. Prepaid Insurance
_____10. Unearned Rent Revenue