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

$2.$ Trademarks

$3.$ Sales

$4.$ Cash surrender value of life insurance policy

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

$6.$ Deferred tax assets

$7.$ Accumulated depreciation

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

$9.$ Allowance for uncollectible accounts receivable

$10.$ Interest payable

$11.$ Sinking fund for preferred stock retirement

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

$13.$ Leased machinery under a capital lease

$14.$ Cost of goods sold