The following are the typical classifications used in a balance sheet:

a.	Current assets	f.	Current liabilities
b.	Investments	g.	Long-term liabilities
c.	Property, plant, and equipment	h.	Paid-in capital
d.	Intangible assets	i.	Retained earnings
e.	Other assets

Required: For each of the following 2021 balance sheet items, use the letters above to indicate the appropriate classification category. (If the item is a contra account, select the appropriate letter with a minus sign.)