Management of XYZ Company prepare classified balance sheets using these classifications:

Indicate the balance sheet classification of each of the items that are listed below. Assume the balance sheet is as of 12/31/14. If the item is not presented on the balance sheet place an X next to the item If the item is a contra account within the particular classification, place parentheses around the classification.

A classification may be used more than once or not at all.

Balance Sheet Classifications:

Current Assets

Property Plant & Equipment

Investments

Intangible Assets & Other

Current Liabilities

Non-current Liabilities

Contributed Capital

Earned Capital

Accumulated Other Comprehensive Income

Note: The first item is demonstrated for you.

a.(Current Asset) Allowance for doubtful accounts.

b._______________ Customers' accounts with credit balances.

c.________________ Bond sinking fund.

d._______________ Salaries which the company's cash budget shows will be paid to employees in 2015.

e._______________ Accumulated depreciationequipment.

f._______________ Appropriation for plant expansion.

g._______________ Amortization of patents for 2014.

h._______________ On December 31, 2014, management signed a purchase commitment to buy all of its raw materials from its primary vendor for the next 2 years.

i.________________ Discount on bonds payable due March 31, 2017.

j.________________ Launching of the companys online retailing division in February, 2015.

k._______________ Cash dividends declared on 12/15/14 payable to stockholders on 1/15/15.