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