Assume that Gulistan AG has the following accounts at the end of the current year. 1. Share Capital-Ordinary. 13. Salaries and Wages Payable. 2. Notes Payable (long-term). 14. Accumulated Depreciation-Buildings. 3. Treasury Shares (at cost). 15. Cash Restricted for Plant Expansion. 4. Note Payable (short-term). 16. Land Held for Future Plant Site. 5. Raw Materials. 17. Allowance for Doubtful Accounts (Accounts Receivable). 6. Long-Term Investment in Preference Shares. 18. Retained Earnings. 7. Unearned Rent Revenue. 19. Share Premium-Ordinary. 8. Work in Process. 20. Unearned Service Revenue. 9. Copyrights. 21. Receivables-Officers (due in 1 year). 10. 10 Buildings. 22. Finished Goods. 11. Notes Receivable (short-term). 23. Accounts Receivable. 12. Cash. 24. Bonds Payable (due in 4 years). GULISTAN AG Statement of Financial Position December 31 Assets > < > XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX < XXX < < XXX > XXX Equity and Liabilities > XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX < XXX > < ^ < > < > > XXX XXX XXX XXX XXX XXX XXX