$($Preparation of a Classified Balance Sheet, Periodic Inventory$)$ Presented below is a list of accounts in alphabetical order.

Accounts Receivable

Accumulated Depreciation $-$Buildings

Accumulated Depreciation$-$Equipment

Accumulated Other Comprehensive Income

Advances to Employees

Advertising Expense

Allowance for Doubtful Accounts

Bond Sinking Fund

Buildings

Cash $($in bank$)$

Cash $($on hand$)$

Cash Surrender Value of Life Insurance

Commission Expense

Common Stock

Interest Receivable

Inventory$-$Beginning

Bonds Payable

Inventory$-$Ending

Land

Prepaid Rent

Land for Future Plant Site

Purchase Returns and Allowances

Loss from Flood

Purchases

Notes Payable $($due next year$)$

Retained Earnings

Paid$-$in Capital in Excess of Par$-$Preferred Stock

Salaries and Wages Expense $($sales$)$

Patents

Salaries and Wages Payable

Payroll Taxes Payable

Sales Discounts

Pension Liability

Sales Revenue

Petty Cash

Treasury Stock $($at cost$)$

Preferred Stock

Unearned Subscriptions Revenue

Premium on Bonds Payable

Instructions

Prepare a classified balance sheet in good form. $($No monetary amounts are to be shown