Using the legend at the right, determine the category (number) into which you would place each of these items. Exercise 4-14 Categorize items for classified balance sheet (L.O. 7) Item Legend a. Land b. Marketable securities c. Notes payable, due in three years d. Taxes withheld from employees e. Patents f. Retained earnings g. Unearned subscription fees h. Bonds of another corporation (a 20-year investment) i. Notes payable, due in six months j. Accumulated depreciation 1. Current assets 2. Long-term investments 3. Property, plant, and equipment 4. Intangible assets 5. Current liabilities 6. Long-term liabilities 7. Stockholders' equity