iley Ch 5: Homework Balance Sheet Accounts Balance Sheet Classification 1. Preferred stock. Goodwill. Salaries and wages payable Accounts payable. Buildings. Equity investments (to be sold within one year). Current maturity of long-term debt. 8. Premium on bonds payable. Allowance for doubtful accounts. 10. Accounts receivable. 11. Cash surrender value of life insurance. 12. 13. Notes payable (due next year). Supplies 14. Common stock. 15. Land. 16. Bond sinking fund. 17. Inventory. 9. Allowance for doubtful accounts. 10. Accounts receivable. Cash surrender value of life insurance. Notes payable (due next year). Supplies. 14. Common stock. 15. Land. Bond sinking fund. Inventory. 18. Prepaid insurance. 19. Bonds payable. 20. Income taxes payable