Presented below are a number of balance sheet accounts of Deep Blue Something, Inc. A. Debt Investments. B. Treasury Stock. C. Common Stock. D. Dividends Payable. E. Accumulated Depreciation—Equipment. F. Construction in Process. G. Petty Cash. H. Interest Payable. I. Deficit. J. Equity Investments (ownership stake of less than 20%).K. Income Taxes Payable. L. Unearned Subscriptions Revenue. M. Work in Process. N. Salaries and Wages 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.

Balance sheet accounts          Proper balance sheet classification

(a)Debt Investments       -    Current asset

(b)Treasury Stock            -   Stockholders equity

(c)Common Stock            -    Stockholders equity

(d)Dividends Payable       -   Current Liability

(e)Accumulated Depreciation—Equipment   - Property, Plant and Equipment   & Fixed asset

(f)Construction in Process  -  Current asset

(g)Petty Cash.   -   Current asset

(h)Interest Payable  -  Current Liability

(i)Deficit  -  Stockholder's Equity

(j)Equity Investments (ownership stake of less than 20%).  -  Current asset

(k)Income Taxes Payable    -    Current Liability

(l)Unearned Subscriptions Revenue   -   Current Liability

(m)Work in Process  -   Current asset

(n)Salaries and Wages Payable  -   Current Liability

d. low interest rates