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

1.		Common Stock		14.		Accumulated Depreciation-Buildings.
2.		Discount on Bonds Payable.		15.		Cash Restricted for Plant Expansion.
3.		Treasury Stock (at cost).		16.		Land Held for Future Plant Site.
4.		Notes Payable (short-term).		17.		Allowance for Doubtful Accounts.
5.		Raw Materials		18.		Retained Earnings.
6.		Preferred Stock (Equity) Investments (long-term).		19.		Paid-in Capital in Excess of Par-Common Stock.
7.		Unearned Rent Revenue.		20.		Unearned Subscriptions Revenue.
8.		Work in Process.		21.		Receivables-Officers (due in one year).
9.		Copyrights.		22.		Inventory (finished goods).
10.		Buildings.		23.		Accounts Receivable.
11.		Notes Receivable (short-term).		24.		Bonds Payable (due in 4 years).
12.		Cash.		25.		Noncontrolling Interest.
13.		Salaries and Wages Payable.

Prepare a classified balance sheet in good form.