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PROBLEMS 3 P5-1 (Preparation of a Classified Statement of Financial Position, Periodic Inventory) Presented below is a list of accounts in alphabetical order. Accounts Receivable Accumulated Depreciation-Buildings Land for Future Plant Site Loss from Flood Non-Controlling Interest Notes Payable (due next year) Patents Payroll Taxes Payable Pension Liability Petty Cash Prepaid Rent Purchase Retuns and Allowances Purchases Retained Earnings Salaries and Wages Expense (sales) Salaries and Wages Payable Sales Discounts Sales Revenue Share Capital-Ordinary Share Capital-Preference Advances to Employees Advertising Expense Allowance for Doubtful Accounts Bond Sinking Fund Bonds Payable Buildings Cash (in bank) Cash (on hand) Commission Expense Copyrights Delivery Expense Dividends Payable Equipment Gain on Sale of Equipment Interest Receivable Inventory (beginning Inventory (ending) Land Trading Securities Treasury Shares (at cost) Unearned Service Revenue Instructions Prepare a classified statement of financial position in good form. (No monetary amounts are to be shown.)