Typical balance sheet classifications are as follows.

a. Current Assets g. Long-Term Liabilities

b. Investments h. Capital Stock

c. Plant Assets i. Additional Paid-In Capital

d. Intangible Assets j. Retained Earnings

e. Other Assets k. Notes to Financial Statements

f. Current Liabilities l. 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

____ 6. Accrued interest payable due in 30 days

____ 7. Premium on preferred stock issued

____ 8. Dividends in arrears on preferred stock

____ 9. Petty cash fund

____ 10. Unamortized discount on bonds payable due 2020

____ 11. Common stock at par value

____ 12. Bond indenture covenants

____ 13. Unamortized premium on bonds payable due in 2024

____ 14. Allowance for doubtful accounts

____ 15. Accumulated depreciationequipment