Assume that Denis Savard Inc. has the following accounts at the end of the current year.

Common Stock.

Discount on Bonds Payable.

Treasury Stock $($at cost$).$

Notes Payable $($short$-$term$).$

Raw Materials.

Equity Imvestments $($long$-$term$).$

Unearned Rent Revenue.

Work in Process.

Copyrights.

Buildings.

Notes Receivable $($short$-$term$).$

Cash.

Salaries and Wages Payable.

Accumulated Depreciation$-$Buildings.

Restricted Cash for Plant Expansion.

Land Held for Future Plant Site

Allowance for Doubthal Accounts.

Retained Earnings.

Paid$-$in Capital in Excess of Par$-$Common Stock

Uneamed Subscriptions Revenue.

$21$ Receivables$-$Ofheers $($due in one year$).$

$22$ Inweatary thin'shed goods.

Accounts Receivable.

Bonds Pavable $($due in $4$ vears$).$