3 P5-1 (Preparation of a Classified Statement of Financial Position, Periodic Inventory) Presented below is a list of accounts in alphabetical order. Accounts Receivable Land for Future Plant Site Accumulated Depreciation-Buildings Loss from Flood Accumulated Depreciation-Equipment Non-Controlling Interest Advances to Employees Notes Payable (due next year) Advertising Expense Patents Allowance for Doubtful Accounts Payroll Taxes Payable Bond Sinking Fund Pension Liability Bonds Payable Petty Cash Buildings Prepaid Rent Cash (in bank) Purchase Returns and Allowances Cash (on hand) Purchases Commission Expense Retained Earnings Copyrights Salaries and Wages Expense (sales) Delivery Expense Salaries and Wages Payable Dividends Payable Sales Discounts Equipment Sales Revenue Gain on Sale of Equipment Share Capital- Ordinary Interest Receivable Share Capital-Preference Inventory (beginning) Share Premium-Ordinary Inventory (ending) Trading Securities Land Treasury Shares (at cost) Unearned Service Revenue Instructions Prepare a classified statement of financial position in good form. (No monetary amounts are to be shown.)