Indicate how each of the following items would be classified on a balance sheet prepared at December 31, 2020. If a contra account, or any amount that is negative or opposite the normal balance, use the term with parentheses.

1 Accrued salaries and wages OPTIONS BELOW:
2 Rent revenues for 3 months collected in advance
3 Land used as plant site
4 Equity securities classified as trading
5 Cash
6 Accrued interest payable due in 30 days
7 Premium on preferred stock issued
8 Dividends in arrears on preferred stock
9 Petty cash fund
10 Unamortized discount on bonds payable that are due in 2021
11 Common stock at par value
12 Bond indenture covenants
13 Unamortized premium on bonds payable due in 2024
14 Allowance for doubtful accounts
15 Accumulated depreciation—equipment
16 Natural resource—timberlands
17 Deficit (no net income earned since beginning of company)
18 Goodwill
19 90 day notes payable
20 Investment in bonds of another company; will be held to 2023 maturity
21 Land held for speculation
22 Death of company president
23 Current maturity of bonds payable
24 Investment in subsidiary; no plans to sell in near future
25 Accounts payable
26 Preferred stock ($10 par)
27 Prepaid rent
28 Copyright
29 Accumulated amortization, patents
30 Earnings not distributed to stockholders