Indicate how each of the following items would be classified on a balance sheet 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.

OPTIONS:

Investments Plant Assets Intangible Assets Other Assets Current Assets Share Capital Share Premium Retained Earnings Non-Current Liabilities Current Liabilities Notes to Financial Statements Not Reported on Statement of Financial Position (Investments) (Plant Assets) (Intangible Assets) (Other Assets) (Current Assets) (Share Capital) (Share Premium) (Retained Earnings) (Non-Current Liabilities) (Current Liabilities)

8. Warranty liability Non-Current Liabilities 9. Currency held in the cash register Other Assets 10. Ordinary shares Share Capital 11. Long-term debt covenants Non-Current Liabilities