Below are valuation methods used to value certain accounts on the Balance Sheet:

Code

Method

A

Par Value

B

Current cost of replacement

C

Amount payable when due, less unamortized discount or plus

Unamortized premium

D

Amount payable when due

E

Market value as of the Balance Sheet date

F

Net realizable value

G

Lower of cost or market or lower of cost or net realizable value

H

Original cost less accumulated amortization

I

Original cost less accumulated depletion

J

Original cost less accumulated depreciation

K

Historical cost

L

Unexpired cost or unconsumed cost

Unexpired cost or unconsumed cost

$r$ the following items, indicate how they will be valued on the Balance Sheet by matching them with the Code for the correct Method. The first one is done for

Code

Common stock

Prepaid insurance

Property, plant, and equipment

Accounts receivable

Inventory

Bonds payable not issued at par

Land $($in use in operations$)$

Land held as an investment

Patents with a $20$ year life

Equity investments classified as Trading