Presented below are a number of balance sheet accounts of Castillo Inc. 

(a) Trading Securities.

(b) Work in Process.

(c) Investment in Preferred Stock.

(d) Unearned Subscription Revenue.

(e) Accrued Vacation Pay.

(f) Treasury Stock.

(g) Income Taxes Payable.

(h) Warehouse in Process of Construction. 

(i) Deficit. 

(j) Cash Dividends Payable. 

(k) Petty Cash. 

(l) Accrued Interest on Notes Payable. 

(m) Accumulated Depreciation. 

(n) Common Stock Distributable. 

Instructions: 

For each of the accounts above, indicate the proper balance sheet classification. In the case of borderline items, indicate the additional information that would be required to determine the proper classification.