Use the code letters listed below (a1) to indicate, for each balance sheet item (1 - 13) listed below which method of measurement is used for reporting on the balance sheet. a) Par value. b) Current cost of replacement. c) Amount payable when due, less unamortized discount or plus unamortized premium. d) Amount payable when due. e) Market value at balance sheet date. f) Net realizable value. g) Lower of cost or market. h) Original cost less accumulated amortization. i) Original cost less accumulated depletion. j) Original cost less accumulated depreciation. k) Historical cost. l) Unexpired or unconsumed cost. Balance shoet items: 1. Common stock 2. Prepaid expenses 3. Natural resources 4. Property, plant, and equipment 5. Trade accounts receivable 6. Copyrights 7. Merchandise inventory 8. Long-term bonds payable 9. Land (in use) 10. Land (future plant site) 11. Patents 12. Trading securities 13. Trade accounts payable