The following trial balance of Reese Corp. at December 31, 2017 has been properly adjusted except for the income tax expense adjustment. ASSETS a. Current assets b. Investments c. Property, plant and equipment d. Intangibles e. Other assets LIABILITIES AND CAPITAL f. Current liabilities g. Long-term liabilities h. Preferred stock i. Common stock j. Additional paid-in capital k. Retained earnings 1. Items excluded from balance sheet Using the letters above, classify the following accounts according to the preferred and ordinary balance sheet presentation. Account Petty cash fund Equity investments (trading) Petty cash fund Bond sinking fund Letter Classification Bank overdraft Bonds payable (due 2020) Bonds payable (due 2018) Premium on common stock Inventory Patents Prepaid insurance Stock owned in affiliated companies Unearned service revenue Advances to suppliers Unearned rent revenue Copyrights Discount on bonds payable Sales taxes payable Interest receivable Machinery retired from use and held for sale. Fully depreciated machine still in use. Interest payable Accumulated Depreciation-Buildings. a d a d a f