Using the legend at the right, determine the category (number) into which you would place each of these items.

 

Item

 

Legend

a.

Land.

1

Current assets.

b.

Marketable securities.

2

Long-term investments.

c.

Notes payable, due in three years.

3

Property, plant, and equipment.

d.

Taxes withheld from employees.

4

Intangible assets.

e.

Patents.

5

Current liabilities.

f.

Retained earnings.

6

Long-term liabilities.

g.

Unearned subscription fees.

7

Stockholders” equity.

h.

Bonds of another corporation (a 20-year investment).

   

i.

Notes payable, due in six months.

   

j.

Accumulated depreciation.