P 5-1 (Preparation of a Classified Balance Sheet, Periodic Inventory) Presented below is a list of accounts in alphabetical order. Accounts Receivable, Accumulated Depreciation-Building, Accumulated Depreciation-Equipment, Advances to Employee, Advertising Expense, Allowance for Doubtful Accounts, Bonds Sinking Fund, Bonds Payable, Buildings, Cash in Bank, Cash on Hand, Cash Surrender Value of Life Insurance, Commission Expense, Copyrights, Common Stock,Debt Investments (trading), Dividends Payable, Equipment, Gain on Sale of Equipment, Interest Receivable, Inventory- Beginning, Inventory-Ending, Land, Land for Future Plant Site, Loss from Flood, Notes Payable (due next year),Patents, Payroll Taxes Payable, Pension Obligations, Petty Cash, Preferred Stock, Premium on Bonds Payable, Paid- in capital in Excess of Par- Preferred Stock, Prepaid Rent, Purchases, Purchases Return and Allowances,Retained Earnings, Sales, Sales Discounts, Salaries and Wages Expense (sales), Salaries and Wages Payable, Transportation