For each of the following balance sheet items, indicate the appropriate classification category in writing

The common classification category is as following:

Current assets

Current assets $-$ contra

Property, plant, and equipment

Intangible assets

Investments

Current liabilities

Long$-$term liabilities

Retained earnings

Paid$-$in capital

Note: If the item is a contra account, put the appropriate class and add the word contra.

$(1)$ Equipment is

$(2,$

$(3)$ Allowance for uncollectible accounts is