Balance Sheet Classification

a$.$ Current assets. g$.$ Long$-$term liabilities.

b$.$ Investments. h$.$ Paid$-$in capital.

c$.$ Property, plant, and equipment. i$.$ Retained earnings.

d$.$ Intangible assets. j$.$ Accumulated other comprehensive income.

e$.$ Other assets. k$.$ Noncontrolling interests.

f$.$ Current liabilities.

Balance Sheet Item

$1.$ Preferred stock. Answer $1$

k

$2.$ Accrued salaries. Answer $2$

f

$3.$ Long$-$term receivable. Answer $3$

$4.$ Cash surrender value of life insurance. Answer $4$

$5.$ Income tax payable. Answer $5$

$6.$ Current maturities of $10-$year bond payable. Answer $6$

$7.$ Interest payable. Answer $7$

$8.$ Work in process inventory. Answer $8$

$9.$ Note payable, due in $9$ months. Answer $9$

f

$10.$ Copyrights. Answer $10$

$11.$ Accounts receivable$$trade$.$ Answer $11$

a

$12.$ Accumulated depreciation$$equipment$.$ Answer $12$

$13.$ Land $($in use$).$ Answer $13$

$14.$ Dividends payable. Answer $14$

$15.$ Note receivable $($due in $2$ years$).$ Answer $15$

$16.$ Customer deposits collected in advance. Answer $16$

$17.$ Goodwill. Answer $17$

d

$18.$ Land held for speculation. Answer $18$

$19.$ Prepaid insurance $(6-$month prepayment$).$ Answer $19$

a

$20.$ Accrued utilities expense. Answer $20$

f

$21.$ Paid$-$in capital in excess of par$$common stock. Answer $21$

h

$22.$ Note payable $($due in $6$ months$).$