E5-4 (LO2,3) (Preparation of a Classified Balance Sheet) Assume that Denis Savard Inc. has the following accounts at the end of the current year 1. Common Stock. 2. Discount on Bonds Payable 3. Treasury Stock (at cost) 4. Notes Payable (short-term) 5. Raw Materials 6. Preferred Stock Investments (long-term) 7. Unearned Rent Revenue 8. Work in Process. 9. Copyrights 10. Buildings 11. Notes Receivable (short-term) 12. Cash 13. Salaries and Wages Payable 14. Accumulated Depreciation-Buildings 15. Restricted Cash for Plant Expansion 16. Land Held for Future Plant Site 17. Allowance for Doubtful Accounts 18. Retained Earnings 19. Paid-in Capital in Excess of Par-Common Stock. 20. Unearned Subscriptions Revenue 21. Receivables-Officers (due in one year) 22. Inventory (finished goods) 23. Accounts Receivable 24. Bonds Payable (due in 4 years) 25. Noncontrolling Interest