Using the letters below, classify the following accounts according to the preferred and ordinary balance sheet presentation by matching the letter to the description. The company's year-end is December 31, 2015. (You can use a letter more than one time)

Assets	Liabilities	Equity
A. Current Assets	F. Current Liabilities	H. Equity
B. Long-Term Investments	G. Long-Term Liabilities	I. Items not reported on the Balance Sheet
C. Plant Property & Equipment (PP&E)
D. Intangibles
E. Other Assets

If the account is a contra account, be sure to but brackets < > around the letter. For instance, if the account is a contra intangible, then you would answer:

1. Blank 1 Bond Sinking Fund. The Bond matures on November 30, 2019.

2. Blank 2 Trading Securities

3. Blank 3 The long-term portion of an insurance policy paid for in advanceproviding three years of coverage.

4. Blank 4 Tradename

5. Blank 5 Surrender value of Life Insurance policy on key executives.

6. Blank 6 Accrued Expenses Payable

7. Blank 7 Goodwill generated internally.

8. Blank 8 Discount on Bonds Payable due in 7 years.

9. Blank 9 Non-controlling interest

10. Blank 10 Other Comprehensive Income

11. Blank 11 Allowance for Doubtful Accounts

12. Blank 12 The undistributed portion of a company's earnings