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Classify the following accounts according to the proper balance sheet presentation at December 31,2025. 1. Bond sinking fund 2. Restricted cash 3. Appropriation of retained earnings for plant expansion 4. Notes payable (due 2026) 5. Bonds payable (due 2027) 6. Paid-in capital-commonstock 7. Securities owned by another company which are collateral for that company's note 8. Equity investments (trading) 9. Inventory 10. Discount on bonds payable 11. Patents 12. Unearned rent revenue Additional paid-in capital Common stock Current assets Current liabilities Intangibles Investments Items excluded from balance sheet Long-term liabilities Other assets Plant and equipment Preferred stock Retained earnings