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

Instructions
Prepare a classified balance sheet in good form. (No monetary amounts are to be shown.)