The following lettered items represent a classification scheme for a balance sheet and the numbered items represent accounts found on balance sheets. In the blank next to each account write the letter indicating to which category it belongs. 
Definitions:
Categories
Concepts or classifications used to group things based on shared characteristics or attributes.
Space and Time
Fundamental entities in physics and philosophy that denote the three-dimensional region in which all physical events occur (space) and the sequential order of events (time).
Immanuel Kant
An 18th-century German philosopher known for his work in epistemology, metaphysics, and ethics, particularly his theory of knowledge and moral philosophy.
Space and Time
Fundamental physical concepts defining the universe's structure; space refers to the three-dimensional extension in which objects exist, and time to the progression of events from past through present to future.
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