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Advertising Costs and Funds (Tables) | 12 Months Ended
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Jan. 01, 2023
Restricted Assets and Liabilities |
Restricted Assets and Liabilities |
Schedule of Restricted Assets and Liabilities | 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 |

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