$4.$ Following is a post$-$closing trial balance for Petunia Company at December $31,2024,$ the end of the company$$s fiscal year:

Accounts Payable $173,000$

Accounts Receivable $280,000$

Accumulated Depreciation $-$ Buildings $105,000$

Buildings $237,000$

Cash $83,000$

Common Stock $100,000$

Investments $65,000$

Land $75,000$

Mortgage Payable $($due in $2028)150,000$

Notes Payable $100,000$

Patents $28,000$

Prepaid Rent $32,000$

Retained Earnings $172,000$

Additional information:

$1.$ Notes payable is composed of $2$ separate notes and accrued interest. One note of $$36,500$ is due in March of $2025.$ The second note, a $$60,000$ note, is due in $6$ annual installments of $$10,000$ each with the first payment due May $1,2025.$ The accrued interest is $$3,500$ and is due June of $2025.$

$2.$ The Land account includes $$50,000$ representing the cost of the land on which the company$$s office building resides. The remaining balance in the Land account is for land that the company is holding for investment purposes.

$3.$ Accounts receivable account consists of the following:

a$.$ Amounts owed by customers $,$ $$225,000$

b$.$ Allowance for uncollectible accounts, $($$$15,000)$

c$.$ Note receivable due in three years, $$65,000$

d$.$ Interest receivable on Note due June $2025,$ $$5,000$

$4.$ The Investments account includes:

a$.$ Treasury bills purchased $12/1/2024,$ matures $1/31/2025,$ $$18,000$

b$.$ Treasury bills purchased $12/15/2024,$ matures $7/1/2025,$ $$10,000$

c$.$ Marketable securities that the company plans to sell in $2025,$ $$15,000$

d$.$ Marketable securities that the company plans to sell in $3$ years, $$22,000$

$5.$ The common stock represents $135,000$ shares of no$-$par value common stock issued and outstanding. The company has $175,000$ shares authorized.

Required: Prepare a classified balance sheet in good form for the Petunia Company for December $31,2024.$