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A list of accounts follows: Accounts Receivable Pension Obligation (non-current) Land Bonds Payable (due in four years) Salaries and Wages Payable Prepaid Rent Land Held

A list of accounts follows:

Accounts Receivable Pension Obligation (non-current)
Land Bonds Payable (due in four years)
Salaries and Wages Payable Prepaid Rent
Land Held for Future Plant Site Buildings
Accumulated DepreciationBuildings Dividends
Loss on Impairment Cash
Accumulated DepreciationEquipment Cost of Goods Sold
Notes Payable (due in six months) Restricted Cash
Accumulated Other Comprehensive Income Notes Receivable (due in five years)
Intangible AssetsPatents (net of accumulated amortization) Commission Expense
Advances to Employees Retained Earnings
Advertising Expense Common Shares
Petty Cash Sales Revenue
Allowance for Doubtful Accounts Intangible AssetsCopyrights (net of accumulated amortization)
Preferred Shares Dividends Payable
FV-OCI Investments Selling Expenses
Equipment Inventory
Income Tax Payable Unearned Revenue
Gain on Disposal of Equipment Unrealized Gain or LossOCI
FV-NI Investments
Interest Receivable

Prepare a classified statement of financial position in good form, without specific amounts. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.)

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