Instructions: Indicate by letter in the left column how each of the following usually should be classified. If the item is a contra account use a '-' sign along with the appropriate section letter. If the item is an adjunct account use a '+' sign along with the appropriate section letter. If an item is not reported at all on the balance sheet, use the letter "X." 1. Accumulated Depreciation-Equipment 2. Accumulated Other Comprehensive Income 3. Advances to Employees 4. Advertising Expense 5. Allowance for Doubtful Accounts 6. Common Stock 7. Patents 8. Debt Investments (trading) 9. Dividends Payable 10. Equipment 11. Loss on Disposal of Equipment 12. Interest Receivable 13. Land for Future Plant Site 14. Equity attributable to noncontrolling Interest 15. Notes Payable (due in 9 months) 16. Paid-in Capital in Excess of Par-Preferred Stock 17. Bond Sinking Fund 18. Bonds Payable 19. Buildings 20. Cash (in bank) 21. Cash (on hand) 22. Cash Surrender Value of Life Insurance 23. Pension Liability 24. Petty Cash 25. Preferred Stock 26. Premium on Bonds Payable 27. Retained Earnings 28. Salaries and Wages Payable