E5-1 (L02,3) (Balance Sheet Classifications) Presented below are a number of balance sheet accounts of Deep Blue Something, Inc.

(a) Debt Investments. (h) Interest Payable.

(b) Treasury Stock. (i) Deficit.

(c) Common Stock. (j) Equity Investments (ownership stake of less than 20%).

(d) Dividends Payable. (k) Income Taxes Payable.

(e) Accumulated Depreciation—Equipment. (l) Unearned Subscriptions Revenue.

(f) Construction in Process. (m) Work in Process.
(g) Petty Cash. (n) Salaries and Wages Payable.
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.