a$.$ Current assets

b$.$ Investments

f$.$ Current liabilities

c$.$ Property, plant, and equipment

g$.$ Long$-$term liabilities

d$.$ Intangible assets

h$.$ Contributed capital

e$.$ Other assets

i$.$ Retained earnings

Required:

For each of the following $2024$ balance sheet items, use the letters above to indicate the appropriate classification category.

Note: If the item is a contra account, pick the option with a minus sign before the chosen letter.