Select from the option list provided the appropriate balance sheet classification for each balance sheet item below. Each choice may be used once, more than once, or not at all.

Balance sheet item	Classification
1. Preferred stock
2. Trade accounts payable
3. Bonds payable (due in 15 years)
4. Note payable (due in 7 months)
5. Direct costs of issuing common stock
6. Treasury stock (at cost)
7. Appropriation for contingencies
8. Common stock subscriptions receivable
9. Discount on bonds payable
10. Bonds payable issue costs

A. Current liabilities

B. Noncurrent liabilities

C. Capital stock

D. Additional paid-in capital

E. Retained earnings

F. Other classification