Valuation on the Balance Sheet. Assign the most appropriate valuation using the items below:

___Bonds Payable (2 months)	1 Cash realizable value
___Prepaid Expenses	2 Lower of cost or market/FMV
___Land (in use)	3 Historical Cost
___Plant, Property and Equipment	4 Price Paid (cost), less allocated or expired costs, otherwise known as unallocated cost
___Patent that was purchased	5 Face less unamortized premium or discount
___Treasury Stock	6. Par
___Accounts Receivable
___Bonds Payable (20 years)
___Common Stock, $1 par
___Inventory

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