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	Accrued salaries and wages	OPTIONS BELOW:
2	Rent 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	Premium on preferred stock issued
8	Dividends in arrears on preferred stock
9	Petty cash fund
10	Unamortized discount on bonds payable that are due in 2021
11	Common stock at par value
12	Bond indenture covenants
13	Unamortized premium on bonds payable due in 2024
14	Allowance for doubtful accounts
15	Accumulated depreciationequipment
16	Natural resourcetimberlands
17	Deficit (no net income earned since beginning of company)
18	Goodwill
19	90 day notes payable
20	Investment in bonds of another company; will be held to 2023 maturity
21	Land held for speculation
22	Death of company president
23	Current maturity of bonds payable
24	Investment in subsidiary; no plans to sell in near future
25	Accounts payable
26	Preferred stock ($10 par)
27	Prepaid rent
28	Copyright
29	Accumulated amortization, patents
30	Earnings not distributed to stockholders

OPTIONS:

(Long-Term Liabilities) (Intangible Assets) (Retained Earnings) (Current Liabilities) Plant Assets Other Assets Capital Stock Intangible Assets Investments (Current Assets) (Plant Assets) Not Reported on Balance Sheet Retained Earnings Notes to Financial Statements (Other Assets) Additional Paid-In Capital (Capital Stock) Current Liabilities (Investments) Long-Term Liabilities Current Assets (Additional Paid-In Capital)