Listed Below Are the Five Alternatives Identified by the FASB

Listed below are the five alternatives identified by the FASB for measuring balance sheet elements. Following the list is a series of balance sheet elements. a. historical cost
b. current replacement cost
c. fair value
d. net realizable value
e. present value

1.Receivables net of allowance for doubtful accounts

2.Prepaid expenses

3.Investment securities available for sale

4.Patents

5.Raw materials inventory adjusted downward to lower of cost or market

6.Capital lease obligations

7.Financial instruments

8.Property, plant, and equipment

9.Bonds payable

10.Trading securities


Required:
Match each measurement alternative to its balance sheet element by placing the appropriate letter in the space provided.