1. Typical balance sheet classifications are as follows.

   a. Current Assets b. Long-term Investments c. Property Plant & Equipment d. Intangible Assets

   e. Other Assets f. Current Liabilities g. Long-Term Liabilities h. Capital Stock

   i. Additional Paid-In Capital j. Retained Earnings k. Notes to Financial Statements

   Indicate by use of the above letters how each of the following items would be classified on a balance sheet prepared at December 31, 2014. 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 6. Accrued interest payable due in 30 days

   7. Common stock at par value 8. Details of restrictions by bond payables

   9. Depreciation methods 10. Allowance for doubtful accounts

   11. Accumulated deficit 12. Goodwill

   13. 90 day notes payable 14. Investment in bonds of Gap. Inc, due 2022

   15. Prepaid expense 16. Current maturity of bonds payable

   17. Copyright 18. Accumulated depreciationequipment