Using the letters below, classify the following accounts according to the preferred and ordinary Balance Sheet presentation by matching the letter to the description. The company's year-end is December 31, 2018. You may use a letter more than once.

Assets	Liabilities	Equity
A. Current Assets	F. Current Liabilities	H. Equity
B. Long-Term Investments	G. Long-Term Liabilities	I. Items not reported on the Balance Sheet
C. Plant Property & Equipment
D. Intangibles
E. Other Assets

Record your answer using the letter.

1. Bond Sinking Fund - the bond matures on September 25, 2022

2. Held to Maturity Securities

3. The long-term portion of an IT service contract paid for in advance providing four years of coverage

4. Cash surrender value of life insurance policy on key executive

5. Other Comprehensive Income

6. Allowance for Doubtful Accounts

7. Retained Earnings

8. Copyright with rights expiring August 2020