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Advertising Costs and Funds | 12 Months Ended
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Jan. 01, 2023
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 liabilities of the Advertising Funds at January 1, 2023 and January 2, 2022 are as follows:
| Year End
| January 1, 2023 |  | January 2, 2022
Cash and cash equivalents | $ | 50,709 |  |  | $ | 89,993 |
Accounts receivable, net | 70,422 |  |  | 65,497 |
Other assets | 5,542 |  |  | 4,328 |
Advertising funds restricted assets | $ | 126,673 |  |  | $ | 159,818 |
Accounts payable | $ | 115,339 |  |  | $ | 136,043 |
Accrued expenses and other current liabilities | 16,968 |  |  | 21,858 |
Advertising funds restricted liabilities | $ | 132,307 |  |  | $ | 157,901 |
Advertising expenses included in “Cost of sales” totaled $37,418, $31,617 and $29,671 in 2022, 2021 and 2020, respectively.

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