CALCUL Problem 5-1 Presented below is a list of accounts in alphabetical order. Accounts Receivable Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Accumulated Other Comprehensive Income Loss from Flood Advances to Employees Advertising Expense Allowance for Doubtful Accounts Bond Sinking Fund Bonds Payable Buildings Inventory-Ending Land Land for Future Plant Site Noncontrolling Interest Notes Payable (due next year) Paid-in Capital in Excess of Par-Preferred Stock Patents Payroll Taxes Payable Pension Liability Petty Cash Preferred Stock Cash (in bank) Cash (on hand) Cash Surrender Value of Life Insunce Premium on Bonds Payable Commission Expense Common Stock Copyrights Prepaid Rent Purchase Returns and Allowances Purchases Retained Earnings Salaries and Wages Expense (sales) Salaries and Wages Payable Sales Discounts Sales Revenue Debt Investments (trading) Dividends Payable Equipment Freight-In Gain on Disposal of Equipment