Question 13 of 55 View Policies Current Attempt in Progress Classify the following accounts according to the proper balance sheet presentation at December 31, 2025. 1. Bond sinking fund - / 16.36 2. Restricted cash 3. Appropriation of retained earnings for plant expansion 4. Notes payable (due 2026) 5. Bonds payable (due 2027) 6. Paid-in capital - common stock 7. Securities owned by another company which are collateral for that company's note Additional paid-in capital Common stock Current assets Current liabilities Intangibles Investments Items excluded from balance sheet Long-term liabilities Other assets Plant and equipment Preferred stock Retained earnings 8. Equity investments (trading) 9. Inventory 10. Discount on bonds payable 11. Patents 12. Unearned rent revenue