Sam's Pizzeria International Inc. operates and franchises pizza delivery and carryout restaurants worldwide. The following is an alphabetical list of accounts and amounts reported in a recent year's set of financial statements Accounts Payable Accounts Receivable Accrued Expenses Payable Accumulated Depreciation Additional paid-in capital Advertising expense Buildings and leasehold improvements Cash Common stock Cost of sales Depreciation expense Equipment General and administrative expenses Income tax expense Income tax receivable Income taxes payable $ 39,007 56,082 58,433 337,664 48,262 63,498 203,726 20,192 608 732,566 40,070 320,620 148,887 41,010 9,569 9,700 Intangible assets Interest expense Interest revenue Inventories Land Long-term debt Long-term notes receivable Other assets Other long-term liabilities Prepaid expenses and other current assets Rent and utilities expense Retained earnings Restaurant and franchise sales revenue Salaries and benefits expense Short-term notes receivable Unearned revenue $ 82,091 4,119 807 27,450 32,915 230,836 12,871 42,565 64,588 36,903 215,780 1,599,199 280,390 6,141 4,432