Indicate how each of the following items would be classified on a statement of financial position prepared at December 31, 2022. If a contra account, or any amount that is negative or opposite the normal balance, use the term with parentheses. 1. Accrued salaries and wages 2. Rental revenues for 3 months collected in advance 3. Land used as plant site 4. Equity securities classified as trading 5. Cash 6. Accrued interest payable due in 30 days 7. Share premium-preference shares 8. Warranty liability 9. Currency held in the cash register 10. Ordinary shares 11. Long-term debt covenants 12. Allowance for doubtful accounts 13. Accumulated depreciation 14. Goodwill