Problem 5-1 Presented below is a list of accounts in alphabetical order. Accounts Receivable Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Accumulated Other Comprehensive Income Loss from Flood Advances to Employees Advertising Expense Allowance for Doubtful Accounts Bond Sinking Fund Bonds Payable Buildings Cash (in bank) Cash (on hand) Cash Surrender Value of Life Insurance Commission Expense Common Stock Copyrights Debt Investments (trading) Dividends Payable Equipment Freight-In Gain on Disposal of Equipment Interest Receivable Inventory-Beginning Inventory-Ending Land Land for Future Plant Site Noncontrolling Interest Notes Payable (due next year) Paid-in Capital in Excess of Par-Preferred Stock Patents Payroll Taxes Payable Pension Liability Petty Cash Preferred Stock Premium on Bonds Payable Prepaid Rent Purchase Returns and Allowances Purchases Retained Earnings Salaries and Wages Expense (sales) Salaries and Wages Payable Sales Discounts Sales Revenue Treasury Stock (at cost) Unearned Subscriptions Revenue