plz classify

+ retain earning

\begin{tabular}{|c|l|l|l|} \hline 1. & Current liabilities & Interest payable (due in 3 months) \\ \hline 2. & Current assets & Franchise \\ \hline 3. & Property, plant, and equipment & Accumulated depreciation \\ \hline 4. & Current assets & Prepaid insurance (for next 6 months) \\ \hline 5. & Long-term liabilities & Bonds payable (due in 10 years) \\ \hline 6. & Long-term liabilities & Current maturities of long-term debt \\ \hline 7. & Long-term liabilities & Notes payable (due in 3 months) \\ \hline 8. & Current assets - contra & Long-term receivables \\ \hline 9. & Current assets & Unrestricted cash \\ \hline 10. & Current assets & Supplies \\ \hline 11. & Property, plant, and equipment & Machinery \\ \hline 12. & Long-term liabilities & Land (used in operations) \\ \hline 13. & Current liabilities & Deferred revenue (for next 4 months) \\ \hline 14. & Property, plant, and equipment & Copyrights \\ \hline 15. & Paid-in capital & Common stock \\ \hline 16. & Property, plant, and equipment & Land (held for speculation) \\ \hline 17. & Current assets & Cash equivalents \\ \hline 18. & Current liabilities & Salaries payable \\ \hline \end{tabular} Current assets Current assets - contra Current liabilities Current liabilities - contra Intangible assets Investments Long-term liabilities Paid-in capital Property, plant, and equipment Probertv, blant, and equibment - contra