Classifying Accounting Items $($Easy$)$ Indicate where in the financial statements the following appear under GAAP: a$.$ Investment in a certificate of deposit maturing in $120$ days. b$.$ Expenses for bad debts. c$.$ Allowances for bad debts. d$.$ Research and development expenditures. e$.$ A restructuring charge. f$.$ A lease of an asset for its entire productive life. g$.$ Unrealized gain on shares held for trading purposes. h$.$ Unrealized gain on shares available for sale. i$.$ Unearned revenue. j$.$ Preferred stock issued. k$.$ Preferred dividends paid. l$.$ Stock option compensation expense.