Presented below is a list of accounts in alphabetical order. Accounts receivable Land Accumulated depreciation-buildings Land for future plant site Accumulated depreciation-equipment Loss on sale of equipment Advances to employees Litigation expense Advertising expense Notes payable (due within the next year) Allowance for doubtful accounts Patents Bond sinking fund Payroll taxes payable Bonds payable Pension obligations Buildings Petty cash. Cash in bank Preferred stock Cash on hand Paid-in capital in excess of par common stock Cash surrender value of life insurance Prepaid rent Purchases Commission expense Common stock Purchase returns and allowances Debt investments (trading) Rent revenue Discount on bonds payable Retained earnings Dividends payable Sales Equipment Sales discounts Freight-in Salaries and wages expense Gain from sale of land Salaries and wages payable Interest receivable Trademarks Inventory-beginning Treasury stock (at cost) Inventor