Indicate the most appropriate balance sheet classification for the following: 1. Accrued interest receivable on long-term investments 2. Accumulated depreciation-building 3. Advances by customers 4. Advances to affiliates 5. Allowance for bad debts 6. Appropriation for bond sinking fund 7. Appropriation for contingencies 8. Bond interest payable 9. Bond interest receivable 10. Bond sinking fund

11. Cash surrender value of life insurance 12. Current maturities of bonds payable (to be paid from bond sinking fund) 13. Current maturities of bonds payable (to be paid from general cash account) 14. Goodwill 15. Leasehold improvements 16. Marketable securities 17. Patents 18. Plant assets no longer used and now held for sale 19. Provision for income taxes 20. Accrued interest payable 21. Merchandise held on consignment 22. Merchandise out on consignment 23. Materials in transit purchased FOB destination