issifying lialance Sheet Accounts assify each of the 22 balance sheet accounts into its most likely balance sheer classification a through k indicate whether an accours is a contra account. if the item is noce a contra account selec U/A as your answer. 20. Patent. 21. Land, held for investment. 22. Paid-in capital in excess of par-common stock. issifying lialance Sheet Accounts assify each of the 22 balance sheet accounts into its most likely balance sheer classification a through k indicate whether an accours is a contra account. if the item is noce a contra account selec U/A as your answer. 20. Patent. 21. Land, held for investment. 22. Paid-in capital in excess of par-common stock