Using the letters below, classify the following accounts according to the preferred and ordinary balance sheet presentation by matching the letter to the description. Enter the letter you select in the blank below. Do not use a period after the letter. Additionally, if an account is a contra-account indicate that using parenthesis around the letter. For example, the answer for accumulated depreciation would be (C) and no period.

Assets: A Current Assets B Long-term Investment C Property, Plant, and Equipment D Intangible Assets E Other Assets

Liabilities: F Current Liabilities G Long-term Liabilities

Equity: H Preferred Stock I Common Stock J Additional Paid-In Capital K Retained Earnings L Other Stockholder's Equity

1. Expected future cash receipt related to a life insurance policy purchased on the company’s CEO. ____

2. Unamortized Discount on Bond Payable____

3. Exclusive rights acquired from and provided by the US government to manufacture a product___

4. The amount a company anticipates owing employees entitled to pension retirement payments____

5. Common stock dividends declared during the period___