Name the valuation base(s) that are used for each of the asset and liability accounts shown here. Some assets and liabilities can use more than one valuation base. Original Fair Market Present Replacement Cost Value (FMV) value Cost Cash Short-Term Investments Inventories Prepaid Expenses Long-Term Investments Notes Receivable Machinery Equipment Land Intangible Assets Short-Term Payables Long-Term Payables X vC X X x *