Papa John's International Incorporated operates and franchises pizza delivery and carryout restaurants worldwide. The following is an alphabetical list of accounts and amounts reported in a recent year's set of financial statements. The accounts have normal debit or credit balances and the dollars are rounded to the nearest million. Accounts payable Accounts receivable Accrued expenses payable Accumulated depreciation Additional paid-in capital Advertising expense Buildings and leasehold improvements Cash Common stock Cost of sales Current lease liabilities Depreciation expense Equipment General and administrative expenses Income tax expense Income tax receivable Income taxes payable Intangible assets Required: $ 52 Interest expense 75 Interest revenue 88 Inventories 446 Land 224 Lease right-of-use assets 92 Long-term debt 248 Long-term lease liabilities 42 Long-term notes receivable 1 Loss on impairment of assets 1,069 Other assets 35 Other long-term liabilities 64 Prepaid expenses and other current assets 429 Rent and utilities expense 98 Restaurant and franchise sales revenue 54 Retained earnings 24 Salaries and benefits expense 21 Short-term notes receivable 117 Treasury stock Unearned revenue $21 11 61 54 178 528 143 56 22 68 93 75 82 1,004 2 24 627 26