Typical balance sheet, multiple step income statement, and other classifications in financial statements are as follows:

$$ Balance Sheet$$ Multiple step income statement

a$.$ Current Assets$$ l$.$ Sales

b$.$ Investments$$ m$.$ Cost of goods sold

c$.$ Plant assets$$ n$.$ Operating expenses$-$ selling

d$.$ Intangible assets$$ o$.$ Operating expense $$ G&A

e$.$ Other assets$$ p$.$ Other revenues and gains

f$.$ Current liabilities$$ q$.$ Other expenses and losses

g$.$ Long$-$term liabilities $$ r$.$ Discontinued Operations

h$.$ Capital stock$$ s$.$ Extraordinary Item

i$.$ Retained earnings$$ t$.$ Other Comp. income $($loss$)$

j$.$ Accumulated other comprehensive income $($loss$)$ u$.$ Not reported on fin. stmts

k$.$ Notes to financial statements$$ v$.$ Prior period adjustment

$$

Indicate by use of the above letters how each of the following items would be presented in the financial statements of a company using a multiple step income statement and a classified balance sheet prepared at December $31,2015.$ If a contra account, or any amount that is 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.