Indicate how each of the following items would be classified on a balance sheet prepared at December 31, 2020. If a contra account or any amount that is negative or opposite the normal balance, use the term with parentheses, 1. 2. Accrued salaries and wages Rent revenues for 3 months collected in advance Land used as plant site Equity securities classified as trading 3. 4. 5. Cash 6. 7. 8 9. Accrued interest payable due in 30 days Premium on preferred stock issued Dividends in arrears on preferred stock Petty cash fund Unamortized discount on bonds payable that are due in 2021 Common stock at par value Bond indenture covenants 10. 11 12 13. Unamortized premium on bonds payable due in 2024 14 Allowance for doubtful accounts 15 Accumulated depreciation equipment 16. Natural resource-timberlands 17 Deficit (no net income carned since beginning of company) 18 Goodwill 19. 90 day notes payable 20 Investment in bonds of another company will be held to 2023 maturity 20. 21. 22. Investment in bonds of another company, will be held to 2023 maturity Land held for speculation Death of company president Current maturity of bonds payable Investment in subsidiary; no plans to sell in near future 23. 24. 25. Accounts payable 26 Preferred stock ($10 par) 27 Prepaid rent 28. Copyright 29. Accumulated amortization, patents 30 Earnings not distributed to stockholders