(a) Current assets
(b) Current liabilities
(c) Investments
(d) Long-term liabilities
(e) Property, plant, and equipment
(f) Paid-in capital
(g) Intangible assets
(h) Retained earnings
(i) Other assets

For each of the following 2021 balance sheet items, use the letters above to indicate the appropriate classification category. (If the item is a contra account, select the appropriate letter with a minus sign.)
(1) prepaid insurance for 2022
(2) Accumulated depreciation
(3) Land in use