(Those are the lists for the answers)

For each of the following balance sheet items, indicate the appropriate classification category from the dropdown list. Note: If the item is a contra account, select the appropriate classification category with "- contra" from the dropdown list. Current assets Current assets - contra Current liabilities Current liabilities - contra Intangible assets Investments Long-term liabilities Paid-in capital Property, plant, and equipment Property, plant, and equipment - contra Retained earnings