Classifying Current and Noncurrent Assets

Review the following separate items and determine the proper classification as of December $31,$ as a current or noncurrent asset, or some combination.

a$.$ $$70,000,$ long$-$term note receivable, with an installment payment of $$7,000$ due June $30$ of the next year.

$\backslash$table$[[$Current asset,$$,0],[$Noncurrent asset,$$,0]]$

b$.$ $$7,000$ investment in equity securities where the company $($owner of the investment$)$ intends to sell the securities sometime in the next year.

$\backslash$table$[[$Current asset,$$,0],[$Noncurrent asset,$$,0]]$

c$.$ $$56,000$ investment in land that is held for speculative purposes.

$\backslash$table$[[$Current asset,$$,0],[$Noncurrent asset,$$,0]]$

d$.$ $$19,600$ in accounts receivable, with an associated allowance for doubtful accounts of $$1,400.$

$\backslash$table$[[$Current asset,$$,0],[$Noncurrent asset,$$,0]]$