In what section of the balance sheet should the following items appear?
(a) Treasury stock (recorded at cost).
(b) Checking account balance at bank.
(c) Land (held as an investment).
(d) Sinking fund.
(e) Unamortized premium on bonds payable.
(f) Copyrights.
(g) Pension fund assets.
(h) Additional paid in capital on capital stock.
(i) Long-term investments (pledged against bank loans payable).
(j) Allowance for doubtful accounts.
(k) Merchandise held on consignment.
(l) Advances received on sales contract.
(m) Cash surrender value of life insurance.
(n) Land used in business.
(o) Merchandise out on consignment.
(p) Franchises.
(q) Accumulated depreciation of equipment.
(r) Materials in transit—purchased f. o. b. destination.