The following data, presented in alphabetical order, are taken from the records of Redlands Corporation.
Accounts payable.................................................................................................................... CHF 375,000
Accounts receivable .........................................................................................................................135,000
Accumulated depreciation—buildings ..............................................................................................270,000
Accumulated depreciation—equipment ...........................................................................................  80,000
Allowance for doubtful accounts ......................................................................................................  10,000
Bonds payable (10%, due 2024) .....................................................................................................570,000
Buildings .......................................................................................................................................1,350,000
Cash ................................................................................................................................................210,000
Dividends payable ...........................................................................................................................  75,000
Equipment .......................................................................................................................................415,000
Goodwill ..........................................................................................................................................300,000
Income taxes payable .....................................................................................................................180,000
Inventory .........................................................................................................................................255,000
Investment in Bonita Inc. shares (30% ownership), at equity .........................................................900,000
Land ................................................................................................................................................780,000
Notes payable (due 2015) ...............................................................................................................110,000
Prepaid insurance ...........................................................................................................................  25,000
Retained earnings ...........................................................................................................................480,000
Share capital—ordinary (CHF5 par value; 500,000 shares
authorized, 440,000 shares issued) .............................................................................................2,200,000
Share premium—ordinary ...............................................................................................................300,000
Short-term investments, at fair value (and cost) .............................................................................280,000

Instructions
Prepare a classified statement of financial position at December 31, 2014.