The following trial balance of Reese Corp. on 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 Letter Classification Petty cash fund A Equity investments (trading) Bond sinking fund Petty cash fund Bank overdraft F Bonds payable (due 2020) Bonds payable (due 2018) Premium on common stock I Inventory Patents B Prepaid insurance Stock owned in affiliated companies LONG TERM INVESTMENTS Unearned service revenue Advances to suppliers Unearned rent revenue It F Copyrights D Discount on bonds payable Sales taxes payable Interest receivable A Machinery retired from use and held for sale. A Fully depreciated machine still in use. C Interest payable Accumulated Depreciation-Buildings