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

a$.$ Current assets

b$.$ Investments

c$.$ Property, plant, and equipment

d$.$ Intangible assets

e$.$ Other assets

f$.$ Current liabilities

g$.$ Long$-$term liabilities

h$.$ Contributed capital

i$.$ Retained earnings

Required:

For each of the following $2026$ balance sheet items, use the letfers above to indicate the appropriate classification category. Note: If the item is a contra account, pick the option with a minus sign before the chosen letter.

Answer is complete but not entirely correct.

$\backslash$table$[[1.,f,$V$,$Interest payable $($due in $3$ months$)],[2.,$d$,$V$,$Franchise$],[3.,-c,$V$,$Accumulated depreciation$],[4.,$a$,(,$Prepaid insurance $($for $2027)],[5.,g,2,$Bonds payable $($due in $10$ years$)],[6.,f,$V$,$Current maturities of long$-$term debt$],[7.,$f$,2,$Notes payable $($due in $3$ months$)],[8.,$e$,x,$Long$-$term receivables$],[9.,g,x,$Restricted cash $($will be used to retire bonds in $10$ years$)],[10.,$a$,$V$,$Supplies$],[11.,$c$,$V$,$Equipment$],[12.,$c$,(,$Land $($used in operations$)],[13.,f,$V$,\backslash$table$[[$Deferred revenue $($for $2027)],[$Convriahts$.]]],[14.,$d$,(,\backslash$table$[[$Copyrights$],[$Common stock$]]],[15,h,(,$Common stock$],[16.,$b$,$V$,\backslash$table$[[$Land $($held for speculation$)],[$Cash equivalontc$]]],[17.,$a$,2,\backslash$table$[[$Cash equivalents$],[$Salaries navablo$]]],[18.,f,(,$Salaries payable$]]$