Assume that denis savard inc. has the following accounts at the end of the current year. 1. common stock. 14. accumulated depreciation-buildings. 2. discount on bonds payable. 15. restricted cash for plant expansion. 3. treasury stock (at cost). 16. land held for future plant site. 4. notes payable (short-term). 17. allowance for doubtful accounts. 5. raw materials. 18. retained earnings. 6. preferred stock investments (long-term). 19. paid-in capital in excess of par-common stock. 7. unearned rent revenue. 20. unearned subscriptions revenue. 8. work in process. 21. receivables-officers (due in one year). 9. copyrights. 22. inventory (finished goods). 10. buildings. 23. accounts receivable. 11. notes receivable (short-term). 24. bonds payable (due in 4 years). 12. cash. 25. noncontrolling interest. 13. salaries and wages payable.