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

  

Interest payable (due in 3 months) Franchise Accumulated depreciation Prepaid insurance (for next 6 months) Bonds payable (due in 10 years) Current maturities of long-term debt Notes payable (due in 3 months) Long-term receivables Unrestricted cash Supplies Machinery Land (used in operations) Deferred revenue (for next 4 months) Copyrights Common stock Land (held for speculation) Cash equivalents Salaries payable