In the blank space beside each numbered balance sheet item, enter the letter of its balance sheet classification. If the item should not appear on the balance sheet, enter a Z in the blank.

	1. Cash	A. Current assets
	2. Inventory	B. Long-term investments
	3. Land	C. Long-term assets
	4. Machine	D. Intangible assets
	5. Building	E. Current liabilities
	6. Income taxes payable in 30 days		F. Long-term liabilities
	7. Utilities payable		G. Equity
	8. Note receivable due in 30 days
	9. Common Stock
	10. Goodwill
	11. Value of company logo
	12. Wages expense
	13. Value of land in excess of cost
	14. Mortgage payable
	15. Accounts receivable