Listed below are several terms and phrases associated with the balance sheet and financial disclosures. Pair each item from List A (by letter) with the item from List B that is most appropriately associated with it. Exercise 3-2 (Static) Balance sheet classification [LO3-2, 3-3] The following are the typical classifications used in a balance sheet: Required: For each of the following balance sheet items, use the letters above to indicate the appropriate classification category. (If the item is contra account, select the appropriate letter with a minus sign.)