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) Paid-in-capital i) Retained earnings For each of the following balance sheet items, use the letters above to indicate the appropriate classification category. If the item is a contra account (valuation account), place a minus sign before the chosen letter. _____Note receivable, due in 2 years _____Accounts receivable _____Accumulated depreciation. _____Land, in use _____ Note payable, due in 10 months _____Interest payable _____Note receivable, due in 6 months _____Cash equivalents _____ Investment in ABC Corp., long-term _____Inventories _____Goodwill _____Accrued salaries payable _____Accrued interest payable _____Prepaid insurance _____Common stock _____Equipment _____Unearned revenue _____Warranties payable