Typical balance sheet classifications are as follows. 1. Current Assets g. Long-Term Liabilities 2. Investments h. Capital Stock 3. Plant Assets i. Additional Paid-In Capital 4. Intangible Assets j. Retained Earnings 5. Other Assets k. Notes to Financial Statements 6. Current Liabilities I. Not Reported on Balance Sheet Indicate by use of the above letters how each of the following items would be classified on a balance sheet prepared at December 31, 2020. If a contra account, or any amount that is negative or opposite the normal balance, put parentheses around the letter selected. A letter may be used more than once or not at all. 1. Accrued salaries and wages 2. Rent revenues for 3 months collected in advance 3. Land used as plant site 4. Equity securities classified as trading 5. Cash