Preferred Shares

select a classification Long-Term Debt Long-term Investments Accumulated Other Comprehensive Income Current Assets Current Liabilities Retained Earnings Capital Shares Other Assets Intangible Assets Property, Plant, and Equipment Contributed Surplus (b)

Franchises

select a classification Property, Plant, and Equipment Current Assets Accumulated Other Comprehensive Income Long-Term Debt Contributed Surplus Current Liabilities Other Assets Capital Shares Long-term Investments Intangible Assets Retained Earnings (c)

Salaries and Wages Payable

select a classification Capital Shares Retained Earnings Long-Term Debt Current Assets Long-term Investments Intangible Assets Contributed Surplus Accumulated Other Comprehensive Income Current Liabilities Other Assets Property, Plant, and Equipment (d)

Accounts Payable

select a classification Current Assets Long-term Investments Current Liabilities Property, Plant, and Equipment Retained Earnings Accumulated Other Comprehensive Income Long-Term Debt Other Assets Capital Shares Contributed Surplus Intangible Assets (e)

Leasehold Improvements

select a classification Current Assets Intangible Assets Contributed Surplus Capital Shares Current Liabilities Property, Plant, and Equipment Accumulated Other Comprehensive Income Other Assets Long-Term Debt Long-term Investments Retained Earnings (f)

FV-NI Investments

select a classification Capital Shares Current Liabilities Current Assets Long-term Investments Other Assets Accumulated Other Comprehensive Income Intangible Assets Contributed Surplus Retained Earnings Long-Term Debt Property, Plant, and Equipment (g)

Current Portion of Long-Term Debt

select a classification Retained Earnings Accumulated Other Comprehensive Income Contributed Surplus Long-term Investments Other Assets Intangible Assets Capital Shares Current Assets Property, Plant, and Equipment Current Liabilities Long-Term Debt (h)

Obligations under Lease (portion due next year)

select a classification Current Assets Long-Term Debt Contributed Surplus Capital Shares Other Assets Retained Earnings Long-term Investments Property, Plant, and Equipment Accumulated Other Comprehensive Income Current Liabilities Intangible Assets (i)

Allowance for Doubtful Accounts

select a classification Property, Plant, and Equipment Current Liabilities Retained Earnings Other Assets Contributed Surplus Accumulated Other Comprehensive Income Long-Term Debt Intangible Assets Long-term Investments Capital Shares Current Assets (j)

Accounts Receivable

select a classification Long-term Investments Contributed Surplus Retained Earnings Accumulated Other Comprehensive Income Intangible Assets Long-Term Debt Current Assets Current Liabilities Property, Plant, and Equipment Capital Shares Other Assets (k)

Bonds Payable (maturing in two years)

select a classification Intangible Assets Long-Term Debt Property, Plant, and Equipment Capital Shares Current Assets Current Liabilities Contributed Surplus Retained Earnings Accumulated Other Comprehensive Income Other Assets Long-term Investments (l)

Notes Payable (due next year)

select a classification Long-term Investments Property, Plant, and Equipment Current Assets Contributed Surplus Accumulated Other Comprehensive Income Long-Term Debt Intangible Assets Capital Shares Retained Earnings Current Liabilities Other Assets (m)

Supplies

select a classification Long-term Investments Current Assets Contributed Surplus Capital Shares Current Liabilities Property, Plant, and Equipment Other Assets Retained Earnings Long-Term Debt Accumulated Other Comprehensive Income Intangible Assets (n)

Mortgage Payable (principal portion due beyond next year)

select a classification Intangible Assets Current Liabilities Contributed Surplus Current Assets Capital Shares Long-Term Debt Other Assets Accumulated Other Comprehensive Income Long-term Investments Property, Plant, and Equipment Retained Earnings (o)

Land (for use)

select a classification Property, Plant, and Equipment Retained Earnings Long-Term Debt Accumulated Other Comprehensive Income Long-term Investments Intangible Assets Current Liabilities Current Assets Other Assets Contributed Surplus Capital Shares (p)

Bond Sinking Fund Investment

select a classification Contributed Surplus Current Assets Long-term Investments Long-Term Debt Other Assets Current Liabilities Capital Shares Accumulated Other Comprehensive Income Intangible Assets Property, Plant, and Equipment Retained Earnings (q)

Inventory

select a classification Current Assets Property, Plant, and Equipment Current Liabilities Accumulated Other Comprehensive Income Capital Shares Intangible Assets Other Assets Long-term Investments Retained Earnings Long-Term Debt Contributed Surplus (r)

Prepaid Insurance

select a classification Current Liabilities Current Assets Intangible Assets Property, Plant, and Equipment Contributed Surplus Capital Shares Accumulated Other Comprehensive Income Long-term Investments Long-Term Debt Retained Earnings Other Assets (s)

Bonds Payable (maturing next year)

select a classification Capital Shares Retained Earnings Current Assets Other Assets Current Liabilities Property, Plant, and Equipment Intangible Assets Contributed Surplus Long-Term Debt Long-term Investments Accumulated Other Comprehensive Income (t)

Income Tax Payable

select a classification Current Liabilities Long-Term Debt Current Assets Accumulated Other Comprehensive Income Property, Plant, and Equipment Intangible Assets Contributed Surplus Capital Shares Other Assets Retained Earnings Long-term Investments (u)

Unrealized Gain or LossOCI

select a classification Current Liabilities Current Assets Other Assets Accumulated Other Comprehensive Income Capital Shares Contributed Surplus Long-Term Debt Property, Plant, and Equipment Long-term Investments Retained Earnings Intangible Assets (v)

Deficit

select a classification Intangible Assets Retained Earnings Long-term Investments Capital Shares Accumulated Other Comprehensive Income Contributed Surplus Property, Plant, and Equipment Long-Term Debt Other Assets Current Assets Current Liabilities