The various classifications listed below have been used in the past by Perry Company on its balance sheet. Current Assets Investments Plant and Equipment Intangible Assets Current Liabilities Long-term Liabilities Common Stock and Paid-in Capital in Excess of Par Retained Earnings Accumulated depreciation. Discount on bonds payable due March 31, 2001. Uninsured fire loss which occurred in February, 1997. Cash dividends declared on December 15, 1996 payable to stockholders on January 15, 1997. Allowance for doubtful accounts. Appropriation for uninsured casualties. Amortization of patents for 1996. On December 31, 1996, Perry signed a purchase commitment to buy all of its raw materials from Delta Company for the next 2 years. Customers' accounts with credit balances. Pension fund for Perry's employees, administered and controlled by Perry. Salaries which the company's cash budget shows will be paid to employees in 1997