Balance Sheet The various classifications listed below have been used in the past by Andrey K Company on its balance sheet. It asks your professional opinion concerning the appropriate classification of each of the items below for questions 26 to 34 A. Current Assets B. Investments C. Intangibles D. All other assets including Property, Plant, & Equipment E. Current Liabilities A. Long-Term Liabilities B. Owners' Equity C. Note to Financial Statements or Not Reported on Balance Sheet 26 Overdraft of S5,000 in a bank account. (No other balances are carried at this bank.) 27. Parking lots and driveways 28. Cash surrender value of life insurance 29. Unpaid bonus to officers of the company 30. Accumulative Comprehensive Income 31. Available-for-Sale Securities 32. Accumulated Depreciation-Equipment 33. Realized gains on Sale of Equipment 34. Premium on Bonds Payable due 2025