For each of the following balance sheet items, indicate the appropriate classification category from the dropdown list. Note: If the item is a contra account, select the appropriate classification category with "- contra" from the dropdown list. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. Equipment Accounts payable Allowance for uncollectible accounts Land (held for investment) Notes payable (due in 5 years) Deferred revenue (for the next 12 months) Notes payable (due in 6 months) Accumulated amount of net income less dividends Investment in XYZ Corporation (long-term) Inventory Patent Land (used in operations) Accrued liabilities (due in 6 months) Prepaid rent (for the next 9 months) Common stock Building (used in operations) Cash Income taxes payable 1. Current assets 2. Current assets - contra 3. Current liabilities 4. Current liabilities - contra 5. Intangible assets 6. Investments 7. Long-term liabilities 8. Paid-in capital 9. Property, plant, and equipment Property, plant, and equipment- 10. contra 11. Retained earnings 12. 13. 14. 15. 16. 17. 18. Equipment Accounts payable Allowance for uncollectible accounts Land (held for investment) Notes payable (due in 5 years) Deferred revenue (for the next 12 months) Notes payable (due in 6 months) Accumulated amount of net income less dividends Investment in XYZ Corporation (long-term) Inventory Patent Land (used in operations) Accrued liabilities (due in 6 months) Prepaid rent (for the next 9 months) Common stock Building (used in operations) Cash Income taxes payable