Indicate the most preferred balance sheet classification of each item in Group B by inserting the appropriate letter from Group A in the space provided.

A. Current Assets	1. Cash fund for plant expansion
B. Property, PLant, amd Equipment	2. Preferred stock
C. Long-term investments	3. Franchise
D. Intangible assets	4. Accrued interest on cutomers' notes
E. Other assets	5. Dividen payable in cash
F. Current Liabilities	6. Premium on common stock
G. Long-term liabilities	7. Non-fun reserve for possible inventoy loss
H. Capital stock	8. Advances to suppliers
I. Addition paid-in capital	9. Accrued employee wages
J. Unappropriated reatained Earnings	10. Unexpired insurance
K. Appropriated retained Earnings	11. ten-year bonds issued to finance plant expansion
L. Footnote disclosure	12. Land
M. Not shown on balance sheet	13. Uncertain outcome of a pendng lawsuit
	14. Undistributed portion of current year's net income
	15. Accumulated depreciation
	16. Stock dividend distributable
	17. Discount on bonds payable
	18. Sinking fund for bond retirement
	19. Patent
	20. Purchase commitment (3 years)