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$[[1.,$L$,$Equipment$],[2.,7,$Accounts payable$],[3.,5,$Allowance for uncollectible accoffets$],[4.,7,$Land $($held for investment$)],[5.,5,$Notes payable $($due in $5$ years$)],[6.,,$Deferred revenue $($for the next $12$ months$)],[7.,$L$,$Notes payable $($due in $6$ months$)],[8.,.,$Accumulated amount of net income less dividends$],[9.,,$Investment in XYZ Corporation $($long$-$term$)],[10.,,$Inventory$],[11.,,$Patent$],[12.,\_,$Land $($used in operations$)],[13.,$L$,$Accrued liabilities $($due in $6$ months$)],[14.,,$Prepaid rent $($for the next $9$ months$)],[15.,,$Common stock$],[16.,5,$Building $($used in operations$)],[17.,$L$,$Cash$],[18.,,$Income taxes payable$]]$