Indicate how each of the following items would be classified on a balance sheet prepared at December 31, 2017. 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. 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 due 2020 11. Common stock at par value 12. Bond indenture covenants 13. Unamortized premium on bonds payable due in 2021 14. Allowance for doubtful accounts 15. Accumulated depreciation-equipment 16. Natural resource-timberlands 17. Deficit (no net income earned since beginning of company)