Instruction: Indicate where or in what section the accounts below will appear in the balance sheet.

cal order

Presented below is a list of accounts in alphabetical order. Accounts Receivable Accumulated DepreciationBuildings Accumulated DepreciationEquipment Accumulated Other Comprehensive Income Advances to Employees Advertising Expense Allowance for Doubtful Accounts Bond Sinking Fund Bonds Payable Land Land for Future Plant Site Loss from Flood Notes Payable (due next year) Paid-in Capital in Excess of ParPreferred Stock Patents Payroll Taxes Payable Pension Liability Petty Cash Preferred Stock Premium on Bonds Payable Buildings Cash (in bank) Cash (on hand) Cash Surrender Value of Life Insurance Commission Expense Common Stock Interest Receivable InventoryBeginning InventoryEnding Prepaid Rent Purchase Returns and Allowances Purchases Retained Earnings Salaries and Wages Expense (sales) Salaries and Wages Payable Sales Discounts Sales Revenue Treasury Stock (at cost) Unearned Subscriptions Revenue