Use the letters a to k from the balance sheet classifications to indicate the usual classification for each of the 22 balance sheet items listed below. Balance Sheet Classification a. Current assets. g. Long-term liabilities. b. Investments. h. Paid-in capital. C. Property, plant, and equipment. i. Retained earnings. d. Intangible assets. j. Accumulated other comprehensive income. e. Other assets. k. Noncontrolling interests. f. Current liabilities. Balance Sheet Item 1. Preferred stock. 2. Accrued salaries. 3. Long-term receivable. 4. Cash surrender value of life insurance. 5. Income tax payable. 6. Current maturities of 10-year bond payable. 7. Interest payable. 8. Work in process inventory. 9. Long-term debt callable due to a covenant violation. 10. Copyrights. 11. Accounts receivable-trade. 12. Accumulated depreciation-equipment. 13. Land (in use). 14. Dividends payable. 15. Note receivable (due in 2 years). 16. Last month rent of a one-year lease received in advance. 17. Goodwill. 18. Land held for speculation. 19. Prepaid insurance (6-month prepayment). 20. Accrued utilities expense. 21. Paid-in capital in excess of par-common stock. 22. Note payable (due in 6 months)