The following lettered items represent a classification scheme for a balance sheet, and the numbered items represent data found on balance sheets. In the blank next to each account, write the letter indicating to which category it belongs.

A. Current assets B. Investments C. Property, plant, and equipment D. Intangible assets E. Current liabilities F. Long-term liabilities G. Stockholders equity H. Not on the balance sheet

-------- 1. Accounts Receivable -------- 6. Equipment _____ 2. Utilities Expense _____ 7. Bonds Payable _____ 3. Common Stock _____ 8. Copyrights _____ 4. Interest Payable _____ 9. Cash --------- 5. Retained earnings -------- 10. Long-Term investment