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You have been asked to review the December 31, 2021, balance sheet for Champion Cleaning. After completing your review. you list the following three items for discussion with your superior: 1. An investment of $42,000 is included in current assets. Management has indicated that it has no intention of liquidating the investment in 2022. 2. A $220,000 note payable is listed as a long-term liability, but you have determined that the note is due in 10. equal annual Installments with the first installment due on March 31, 2022. 3. Deferred revenue of $96,000 is included as a current liability even though only two-thirds will be recognized as revenue in 2022. and the other one-third in 2023 Determine the appropriate classification of each of these items. (If no entry is required for classification, choose "No entry") Current Long-term Classification Items Amount Classification Amount 1 Investment 2. Installment note 3 Deferred revenue