Typical balance sheet classifications are as follows.

1. Current Assets g. Long-Term Liabilities
2. Investments and Funds h. Capital Stock
3. Property, Plant and Equipment i. Additional Paid-In Capital
4. Intangible Assets j. Retained Earnings
5. Other Assets k. Notes to Financial Statements
6. Current Liabilities l. Not Reported on Balance Sheet

Indicate by use of the above letters how each of the following items would be classified on a balance sheet prepared at December 31, 2014. If a contra account, or any amount that is negative or opposite the normal balance, put parentheses around the letter selected. A letter may be used more than once or not at all.

_____ 1. Accrued salaries and wages

_____ 2. Rent revenues for 3 months collected in advance

_____ 3. Land used as plant site

_____ 4. Equity securities classified as trading

_____ 5. Cash

_____ 6. Accrued interest payable due in 30 days

_____ 7. Premium on preferred stock issued

_____ 8. Premium on bonda payable

_____ 9. Petty cash fund

_____ 10. Unamortized discount on bonds payable due 2017

_____ 11. Common stock at par value

_____ 12. Bond indenture covenants

_____ 13. Unamortized premium on bonds payable due in 2018

_____ 14. Allowance for doubtful accounts

_____ 15. Accumulated depreciationequipment

_____ 16. Reserve for plant expansion

_____ 17. Retired equipment awaiting sale

_____ 18. Inventory held on consignment

_____ 19. Trading securities

_____ 20. Investment in stock of ABC Company (held for influence)

_____ 21. Dividends in arrears on preferred stock