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.)

COMPANY NAME Balance Sheet December 31, 20XX