Presented below is the trial balance of Scott Butler Corporation at December 31, 2014.

Prepare a balance sheet at December 31, 2014, for Scott Butler Corporation. (Ignore income taxes). (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Building and Equipment. Enter account name only and do not provide the descriptive information provided in the question.)

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Debit Credit Cash S 201,060 Sales S 8,102,920 Debt Investments (trading) (cost, S145,000) 155,920 Cost of Goods Sold 4,802,920 Debt Investments (long-term) Equity Investments (long-term) Notes Payable (short-term) Accounts Payable Selling Expenses 303,060 281,060 92,920 457,920 2,002,920 Investment Revenue 64,870 an 260,000 Buildings 1,044,060 Dividends Payable 140,060 Accrued Liabilities 98,920 Accounts Receivable 437,920 Accumulated Depreciation Buildings 152,000 Allowance for Doubtful Accounts 27,920 Administrative Expenses 901,870 Interest Expense 212,870 Inventory Gain (extraordinary) Notes Payable (long-term) Equipment Bonds Payable Accumulated Depreciation- 601,060 81,870 904,060 602,920 1,004,060 Equipment 60,000 Franchises 160,000 Common Stock ($5 par) Treasury Stock Patents 1,002,920 193,920 195,000 Retained Earnings 82,060 Paid-in Capital in Excess of Par 84,060 Totals $12,356,560 $12,356,560