The following classification scheme typically is used in the preparation of a balance sheet: a. Current assets b. Investments and funds c. Property, plant, and equipment d. Intangible assets e. Other assets f Current liabilities g. Long-term liabilities h. Contributed capital i. Retained earnings Using the letters above format below, and the indicate the balance sheet category from the dropdown listing in which an entit typically would place each of the following items. Contra accounts should be indicated by the corresponding dropdown choice shown with parentheses. (If an item relates to more than one balance sheet category, select the dropdown option that represents all applicable categories.)