For questions A through N indicate the preferable financial statement classification by writing the appropriate NUMBER from the list. A number may be used more than once or not at all. Use the NUMBER (1,2, Etc.) associated with the financial statement classification, not the word (ONE, TWO, THREE, Etc.) 1. Current Assets 10. Cost of Goods Sold 2. Long-term Investment 11. Operating Expenses 3. Property, Plant & Equipment 12. Other Revenue/Gain 4. Intangible Assets 13. Discontinued Segment 5. Other Assets 14. Other Expense/Loss 6. Current Liabilities 15. Cash Flows Statement 7. Long-term Liabilities 16. Retained Earnings Statement 8. Capital Stock 17. Notes to financial statements 9. Sales Revenue 18. Not reported in financial statements [A] A. Operating income from a discontinued business segment. [B.) B. Land held for resale that is expected to be sold within a year. [C.] C. Premium paid on preferred stock issued. [D.) D. Increase in an operating expense due to a change in an accounting estimate. [E.) E. Cumulative effect of a change in accounting principle on periods prior to those currently reported. [F.] F. The company sold one of its warehouses at a material loss. [G.] G. Copyright. [H.] H. Accrued salaries payable. [1.] I. Restrictive covenants on long-term debt. [J.]). Accumulated depreciation. [K] K. An error computing the company's operating revenue in a prior year. [L.) L. Death of the company's president. [M.) M. Cash received from the issuance of long-term bonds. [N.] N. The current period effect on cost of goods sold due to a change from Average Cost to First-in-First-out inventory method