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Advertising Costs and Funds | 12 Months Ended
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Jan. 02, 2022
Marketing and Advertising Expense [Abstract] |
Advertising Costs and Funds | Advertising Costs and FundsWe maintain U.S. and Canadian national advertising funds established to collect and administer funds contributed for use in advertising and promotional programs. Contributions to the Advertising Funds are required from both Company-operated and franchised restaurants and are based on a percentage of restaurant sales. In addition to the contributions to the Advertising Funds, Company-operated and franchised restaurants make additional contributions to other local and regional advertising programs. Restricted assets and related liabilities of the Advertising Funds at January 2, 2022 and January 3, 2021 are as follows:
| Year End
| January 2, 2022 |  | January 3, 2021
Cash and cash equivalents | $ | 89,993 |  |  | $ | 77,279 |
Accounts receivable, net | 65,497 |  |  | 63,252 |
Other assets | 4,328 |  |  | 1,775 |
Advertising funds restricted assets | $ | 159,818 |  |  | $ | 142,306 |
Accounts payable | $ | 136,043 |  |  | $ | 123,064 |
Accrued expenses and other current liabilities | 21,858 |  |  | 17,447 |
Advertising funds restricted liabilities | $ | 157,901 |  |  | $ | 140,511 |
Advertising expenses included in “Cost of sales” totaled $31,617, $29,671 and $29,954 in 2021, 2020 and 2019, respectively.

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