Use the code letters listed below (a-D to indicate, for below the usual valuation not at all. cach balance sheet item (1 10) listed reported on the balance sheet. A letter may be used more than once or 1. Common Stock 2. Prepaid Expenses 3. Natural Resources 4. Equipment 5. Accounts Receivable 6. Inventory 7. Patents 8. Land (in use) 9. Debt Securities- Investments (Available for Sale) 10. Accounts Payable a. Par value b. Current cost of replacement c. Amount payable when due, less unamortized discount or plus unamortized premium d. Amount payable when due e. Fair (Market) value at balance sheet date f. Net realizable value g. Lower of cost or market/Lower of cost or net realizable value Original cost less accumulated amortization Original cost less accumulated depletion Original cost less accumulated depreciation Historical cost Unexpired or unconsumed cost h. i. j. k