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The following lettered items represent a classification scheme for a balance sheet, and the numbered items represent data found on balance sheets. In the blank next to each account, write the letter indicating to which category it belongs.
a. Current assets
b. Investments
c. Property, plant, and equipment
d. Intangible assets
e. Current liabilities
1. Accumulated depreciation-equipment
2. Common stock
3. Interest expense
4. Salaries and wages payable
5. Retained earnings
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