Oscar's outfitter has provided you with a list of their balance sheet accounts in alphabetical order related to December 31, 2011.

Accounts Receivable ......... $28,600

Accounts Payable ............ $31,400

Accumulated Depreciation- Buildings .. $211,000

Accumulated Depreciation- Equipment .. $28,000

Allowance for Doubtful Accounts ...... $2,800

Bonds Payable ............ $360,000

Buildings .............. $835,000

Cash .................. $45,000

Common Stock ............. $265,000

Copyrights .............. $25,000

Equipment .............. $75,000

Finished Goods Inventory ........ $100,000

Land ................ $89,000

Materials & Supplies Inventory ..... $43,000

Patents ............... $74,000

Preferred Stock ........... $100,000

Prepaid Insurance ............ $6,800

Retained Earnings .......... $356,150

Trademarks .............. $65,000

Unearned Fees ............. $28,000

Wages and Salaries Payable ........ $4,050

Prepare a classified Balance sheet by including all of the above accounts under one of the following categories:

Current Assists

Property, Plant, and Equipment

Other long-term assets

Current Liabilities

Long-term Liabilities

Stockholders’ Equity