Indicate how each of the following items should be classified in a balance sheet on 2009 December 31.

Cash balance in a sinking fund.

Accrued interest on bonds payable.

Debenture bonds payable due in 2019.

Premium on bonds payable.

First-mortgage bonds payable, due 2010 July 1.

Discount on bonds payable.

First National BankInterest account.

Convertible bonds payable due in 2012.