Where should the following items be shown on the balance sheet, if shown at all? (c) Allowance for doubtful accounts. (d) Merchandise held on consignment. (e) Advances received on sales contract. (f) Cash surrender value of life insurance. (g) Land. (h) Merchandise out on consignment. (i) Franchises. (j) Accumulated depreciation of equipment. (k) Materials in transit—purchased f.o.b. destination.