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.

$\backslash$table$[[1.,(),$Interest payable $($due in $3$ months$)],[2.,3,$Franchise$],[3.,,$Accumulated depreciation$],[4.,-,$Prepaid insurance $($for next $6$ months$)],[5.,,$Bonds payable $($due in $10$ years$)],[6.,,$Current maturities of long$-$term debt$],[7.,,$Notes payable $($due in $3$ months$)],[8.,,$Long$-$term receivables$],[9.,,$Unrestricted cash$],[10.,,$Supplies$],[11.,,$Machinery$],[12.,,$Land $($used in operations$)],[13.,,$Deferred revenue $($for next $4$ months$)],[14.,,$Copyrights$],[15.,,$Common stock$],[16.,$r$,$Land $($held for speculation$)],[17.,,$Cash equivalents$],[18.,5,$Salaries payable$]]$ Drop down: current assets, current assets$-$contra, current liabilities, current liabilities$-$contra, intangible assets, investments, long$-$term assets, paid in capital, property$-$plant$-$equipment, property$-$ plant$-$equipment contra, & retained earnings