Accounts payable $ 44 Interest expense $ 17 Accounts receivable 71 Interest revenue 7 Accrued expenses payable 80 Inventories 49 Accumulated depreciation 430 Land 46 Additional paid-in capital 208 Lease right-of-use assets 170 Advertising expense 84 Long-term debt 500 Buildings and leasehold improvements 240 Long-term lease liabilities 139 Cash 34 Long-term notes receivable 40 Common stock 1 Loss on impairment of assets 14 Cost of sales 1,065 Other assets 60 Current lease liabilities 31 Other long-term liabilities 85 Depreciation expense 56 Prepaid expenses and other current assets 63 Equipment 409 Rent and utilities expense 74 General and administrative expenses 90 Restaurant and franchise sales revenue 1,796 Income tax expense 46 Retained earnings ? Income tax receivable 16 Salaries and benefits expense 270 Income taxes payable 17 Short-term notes receivable 16 Intangible assets 105 Treasury stock 615 Unearned revenue 18