Indicate in which section of the balance sheet each of the accounts would be classified. Put parentheses around the account used if it represents a contra account. If the account does not appear on the balance sheet, select $"$No$".$

$1.$ Work in process inventory

Current assets

$2.$ Trademarks

Intangible assets

$3.$ Sales

No

$4.$ Cash surrender value of life insurance policy

Contributed capital

$5.$ Additional paid$-$in capital on common stock

Contributed capital

$6.$ Deferred tax assets

Other assets

$7.$ Accumulated depreciation

Property, plant, and equipment

$8.$ Unrealized decrease in value in available$-$for$-$sale securities

Accumulated other comprehensive income

$9.$ Allowance for uncollectible accounts receivable

No

$10.$ Interest payable

Current liabilities

$11.$ Sinking fund for preferred stock retirement

Long$-$term liabilities

$12.$ Bonds payable $($due in $10$ years$)$

Long$-$term liabilities

$13.$ Leased machinery under a capital lease

Property, plant, and equipment

$14.$ Cost of goods sold

No