Assume that Cluver Inc has the following accounts at the end of the current year:

1. Accrued Salaries Payable

2. Cash Restricted for plant expansion

3.land held for future plant site

4. Accumulated Depreciation - building

5. Retained Earnings

6. Unearned Subscription Revenue

7. Finished Goods

8. Accounts Receivable

9. Bonds Payable (due in one year )

10. Receivables - Officers (due in one year)

11. Premium on Common Stock

12. Allowance for doubtful accounts - Accounts Receivable

13. Common Stock

14. Treasury Stock (at stock)

15. Raw Materials

16. Unearned Rent Revenue

17. Copyrights

18. Note Receivable (short - term)

19. Cash

20. Buildings

21. Work in process

22. Preferred Stock Investments - long term

Prepare a classified balance sheet in good form. Assume that cash included the cash restricted for plant expansion

23. Note Payable , short term

24. Discount on Bond Payable

Prepare a classifed balance shest in good form. (No monstary amounts are necessary. Assume that cash included the cash restr for plant expansion. (List Current Assets in order of liquidity. Enter the account name anly and do not provide the descriptive information provided in the question.)