Listed below are some financial statement classifications coded with letters and, below them, selected transactions and/ or account titles.
Code Financial Statement
Classification Statement of Comprehensive Income
A. Earnings/ loss from continuing operations
B. Earnings/ loss from discontinued operations
C. Other comprehensive income
D. Earnings per share
Statement of Financial Position
E. Current assets
F. Noncurrent assets
G. Current liabilities
H. Noncurrent liabilities
I. Shareholders€™ equity
Statement of Changes in Shareholders€™ Equity
J. Beginning balance
K. An adjustment (addition to or deduction from) beginning balance
L. Change during the year€” retained earnings
M. Change during the year€” invested capital (not designated as a discontinued operation)
N. Change during the year€” items of other comprehensive income
O. Notes to the financial statements

Required:
For each transaction or account title, enter in the space provided one or more code letters to indicate how that item will appear on the statements, either directly or implicitly. The first item, €œ0,€ is shown as an example. Comment on any doubtfulitems.

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Response Transaction or Account Title A EI 0. Accrued interest on long-term receivables 1. Provision for restructuring costs 2. Accrued liability for employee post-retirement benefits 3. Factory equipment designated for sale 4. Translation gain on self-sustaining foreign subsidiary 5. Appropriation for plant expansion 6. Payment of $30,000 additional income tax assessment on prior year's income 7. Cash dividends declared; not yet paid 8. Estimated amount to be collected from a lawsuit against a competitor for patent infringement 9. Earnings from a subsidiary that was purchased with the explicit intent to resell it at a higher price 10. Exchange loss on accounts receivable balances in euros; the euro balances are hedged 11. Amount paid when the company purchased and retired some of its own com- mon shares; the amount paid was in excess of the shares' original issue proceeds 12. Earnings after income tax from a division held for sale 13. Loss due to expropriation of a plant in a foreign country 14. Change in the translated net investment in a U.S. subsidiary 15. Interest paid during the year plus interest accrued on liabilities 16. Dividends received on shares held as an investment 17. Damages paid as a result of a lawsuit by an individual injured while shopping in the company's store; the litigation lasted three years 18. Cumulative effect of a change in accounting policy 19. A $100,000 bad debt is to be written off-the receivable had been outstanding for five years. The company estimates bad debts each year and has an allowance for bad debts 20. Adjustment due to correction of an error during current year; the error was made two years earlier