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 and the format below, indicate the balance sheet category in which an entity typically would place each of the following items. Indicate a contra account by placing your answer in parentheses.

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. Donated capital
10. Short-term investments
11. Deferred tax liability (long term)
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