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The various classifications listed below have been used in the past by Pyle Company on its balance sheet. It asks your professional opinion concerning the appropriate classification of each of the items listed below. Currents Assets Investments Property, Plant, and Equipment Intangible Assets Current Liabilities Long-Term Liabilities Capital Stock and Paid-in Capital Retained Earnings Employee's payroll deductions for Federal and State Withholdings Cash Rent revenue collected in advance Plant site held for future use Capital Stock and Paid-in Capital Retained Earnings