The following data, presented in alphabetical order, are taken from the records of Radar Corporation.

Accounts payable $ 240,000 Accounts receivable 140,000 Accumulated depreciation—buildings 180,000 Accumulated depreciation—equipment 52,000 Allowance for doubtful accounts 6,000 Bonds payable (10%, due 2020) 500,000 Buildings 950,000 Cash 42,000 Common stock ($10 par value; 500,000 shares authorized, 150,000 shares issued) 1,500,000 Dividends payable 80,000 Equipment 275,000 Fair value adjustment—non-trading securities (Dr) 8,000 Goodwill 200,000 Income taxes payable 120,000 Inventory 170,000 Investment in Mara common stock (30% ownership), at equity 380,000 Investment in Sasse common stock (10% ownership), at cost 278,000 Land 390,000 Notes payable (due 2015) 70,000 Paid-in capital in excess of par—common stock 130,000 Premium on bonds payable 40,000 Prepaid insurance 16,000 Retained earnings 103,000 Short-term investments, at fair value (and cost) 180,000 Unrealized gain—non-trading securities 8,000 The investment in Sasse common stock is considered to be a long-term non-trading security.

Instructions Prepare a classified balance sheet at December 31, 2014.