The following classification scheme typically is used in the preparation of a balance sheet: a. Current assets 5. Investments c. Property, plant, and equipment 1. Intangible assets 2. Other assets f. Current liabilities 3. Long-term liabilities 1. Contributed capital i. Retained earnings Required: Using the letters above and the format below, indicate the balance sheet category from the dropdown listing in which an entity 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.) 1. Long-term receivables 2. Accumulated amortization 3. Current maturities of long-term debt 4 Notes payable (short-term) 5 Accrued payroll taxes 6. Leasehold improvements 7 Retained earnings appropriated for plant expansion 8 Machinery 9. Common stock 10. Short-term investments 11. Deferred tax liability 12 Allowance for uncollectible accounts 13. Premium on bonds payable 14. Supplies inventory 15. Additional paid in capital 16. Work-in-process inventory 17. Notes receivable (short-term) 18. Copyrights 19. Deferred revenue (long-term) 20. Inventory