Presented below is a list of accounts in alphabetical order.

Accounts Receivable		Inventory-Ending
Accumulated Depreciation-Buildings		Land
Accumulated Depreciation-Equipment		Land for Future Plant Site
Accumulated Other Comprehensive Income		Loss from Flood
Advances to Employees		Noncontrolling Interest
Advertising Expense		Notes Payable (due next year)
Allowance for Doubtful Accounts		Paid-in Capital in Excess of Par-Preferred Stock
Bond Sinking Fund		Patents
Bonds Payable		Payroll Taxes Payable
Buildings		Pension Liability
Cash (in bank)		Petty Cash
Cash (on hand)		Preferred Stock
Cash Surrender Value of Life Insurance		Premium on Bonds Payable
Commission Expense		Prepaid Rent
Common Stock		Purchase Returns and Allowances
Copyrights		Purchases
Debt Investments (trading)		Retained Earnings
Dividends Payable		Salaries and Wages Expense (sales)
Equipment		Salaries and Wages Payable
Freight-In		Sales Discounts
Gain on Disposal of Equipment		Sales Revenue
Interest Receivable		Treasury Stock (at cost)
Inventory-Beginning		Unearned Subscriptions Revenue

Prepare a classified balance sheet in good form. (No monetary amounts are to be shown.) (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Building and Equipment. Enter account name only and do not provide the descriptive information provided in the question.)

Please follow the format as shown. lis of account listed below.

COMPANY NAME Balance Sheet December 31, 20XX Assets Current Assets Cash $XXX Cash XXX x petty cash $XXX Less Allowance for Doubtful / XXX XXX Inventory XXX x Prepaid Insurance XXX Interest Receivable XXX Advances to Employees XXX Total Current Assets $XXX Total Long-term Liabilities Land Held for Future Usi XXX Bond Sinking Fund XXX XXX Property, Plant and Equipment XXX Ex Land XXX Buildings XXX Less Accumulated Depreciatic XXX XXX Equipment XXX Less Accumulated Depreciatic XXX XXX Total Property, Plant and Equipment XXX Intangible Assets Patents XXX Copyrights XXX Total Intangible Assets XXX Total Assets $XXX Liabilities and Stockholders' Equity Current Liabilities Notes Payable $XXX Salaries and Wages Pay YYY Dividends Payable XXX Payroll Taxes Payable XXX Unearned Subscriptions XXX Total Current Liabilities $XXX Long-term Liabilities Bonds Payable $XXX Add V Premium on Bonds Paya XXX XXX Pension Obligation XXX Long-term Liabilities XXX Stockholders' Equity XXX x Preferred Stock XXX Paid-in Capital in Excess XXX XXX XXX x Total Paid-in Capital and Retained Earnings XXX XXX XXX XXX Total Paid-in Capital and Retained Earnings v XXX Less Treasury Stock XXX Accumulated Other Comprehensive Income v XXX x XXX Total Stockholders' Equity XXX Total Liabilities and Stockholders' Equity $XXX Additional Paid-in Capital Current Assets Current Liabilities Intangible Assets Long-term Investments Long-term Liabilities Property, Plant and Equipment Stockholders' Equity Total Assets Total Current Assets Total Current Liabilities Total Intangible Assets Total Liabilities Total Liabilities and Stockholders' Equity Total Long-term Investments Total Long-term Liabilities Total Property, Plant and Equipment Total Stockholders' Equity