Based on the USALI format of the balance sheet, classify the following accounts into the major categories Accounts payable Accounts receivable Accrued expenses Accumulated depreciation and amortization Accumulated other comprehensive income (net of income tax)

Advance deposits Allowance for doubtful accounts Buildings Cash surrender value of life insurance Commitments and contingencies Common stock Construction in progress Current maturities of mortgage notes Current maturities of non-current receivables Deferred charges Deferred income taxes (non-current)

Demand deposits Furnishings and equipment House banks Income taxes payable Initial franchise costs Intangible assets Inventories Investments Land Leaseholds and leaseholds improvements Mortgage notes Non-current receivables (net of current maturities)
Notes payable Notes receivable Operating equipment to be consumed beyond 12 months Operating equipment Other receivables Paid-in capital in excess of par Prepaid expenses Restricted cash above 12 months Retained earnings Short-term investments Temporary cash investments Treasury stock Unclaimed wages