Problem: Presented below are a number of balance sheet accounts of Deep Blue Something, Inc.
1. Investment in Preferred Stock - Investments
2. Treasury Stock - Capital Stock
3. Common Stock -
4. Cash Dividends Payable
5. Accumulated Depreciation
6. Warehouse in Process of Construction
7. Petty Cash
8. Accrued Interest on Notes Payable
9. Deficit
10. Trading Securities
11. Income Taxes Payable
12. Unearned Subscription Revenue
13. Work in Progress
14. Accrued Vacation Pay
Indicate the proper balance sheet classification for each of the above accounts.