On December 31, 2016, the Stevens Company's bookkeeper prepared the following balance sheet with items erroneously classified.

Stevens Company Balance Sheet For Year Ended December 31, 2016
Current Assets:			Current Liabilities:
Inventory	$ 6,000		Accounts payable	$ 9,900
Accounts receivable	5,900		Allowance for doubtful accounts	800
Cash	2,300		Salaries payable	1,500
Treasury stock (at cost)	3,300		Taxes payable	2,500
Long-Term Investments:			Long-Term Liabilities:
Temporary investments in marketable securities	3,200		Bonds payable (due 2020)	11,000
Investment in held-to-maturity bonds	10,000		Unearned rent (for 3 months)	900
Property, Plant, and Equipment:			Shareholders' Equity:
Land	8,100		Retained earnings	24,200
Office supplies	800		Accumulated depreciation on buildings and equipment	9,200
Buildings and equipment	35,600		Additional paid-in capital on common stock	10,400
Intangibles:			Common stock, $10 par	12,000
Patents (net)	5,000
Prepaid insurance (for 6 months)	1,200
Discount on bonds payable	1,000
Total Assets	$82,400		Total Credits	$82,400

Required:

You determine that the account balances listed on the balance sheet are correct but, in certain cases, incorrectly classified. Prepare a properly classified balance sheet for the Stevens Company as of December 31, 2016.