The classifications on Chesapeake Limited's statement of financial position are as follows:

i. Current assets

ii. Long-term investments

iii. Property, plant, and equipment

iv. Intangible assets v. Other assets

vi. Current liabilities vii. Long-term debt

viii. Capital shares

ix. Contributed surplus

x. Retained earnings

xi. Accumulated other comprehensive income

Indicate by number where each of the following accounts would be classified:

a. Preferred Shares

b. Franchises

c. Salaries and Wages Payable

d. Accounts Payable

e. Leasehold Improvements

f. FV-NI Investments

g. Current Portion of Long-Term Debt

h. Obligations under Lease (portion due next year)

i. Allowance for Doubtful Accounts

j. Accounts Receivable

k. Bonds Payable (maturing in two years)

l. Notes P