(Balance Sheet Classifications) Presented below are a number of balance sheet accounts of Deep

^{Blue Something, Inc.}

(a) Investment in Preferred Stock. (h) Interest Payable.

^{(b) T r easury Stock. (i) Deficit.}

^{(c) Common Stock. (j) Equity Investments (trading).}

^{(d) Dividends Payable. (k) Income T axes Payable.}

^{(e) Accumulated Dep r eciation—Equipment. (l) Unearned Subscriptions Revenue.}

^{(f) Const r uction in P r ocess. (m) W ork in P r ocess.}

^{(g) Petty Cash. (n) Salaries and W ages Payable.}

Instructions

For each of the accounts above, indicate the proper balance sheet classification. In the case of borderline items, indicate the additional information that would be required to determine the proper classification.