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. 2. Accrued salaries and wages Rental revenues for 3 months collected in advance Land used as plant site Equity securities classified as trading 3. > 4. 5. Cash 6. > 7. 13. 14. Goodwill > 15. > 16. 17. > 18. 19. 90 day notes payable Investment in bonds of another company, will be held to 2026 maturity Land held for speculation Death of company president Current maturity of bonds payable Trade accounts payable Preference shares ($10 par) Prepaid rent for next 12 months Copyright 20. 21. 22. > 23. 24. Accumulated amortization, patents 25. Earnings not distributed to shareholders 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)