Bridgeport Company has decided to expand its operations. The bookkeeper recently completed the following balance sheet in order to obtain additional funds for expansion. BRIDGEPORT COMPANY BALANCE SHEET FOR THE YEAR ENDED 2020 Current assets Cash $241,000 Accounts receivable (net) 351,000 Inventory (lower-of-average-cost-or-market) 412,000 Equity investments (marketable)-at cost (fair value $131,000) 151,000) Property, plant, and equipment Buildings (net) Equipment (net) 581,000 171,000 186,000 Land held for future use Intangible assets Goodwill 91,000 Cash surrender value of life insurance 101,000 Prepaid expenses 23,000 Current liabilities Accounts payable 146,000 Notes payable (due next year) 136,000 Pension obligation 93,000 Rent payable 60,000 Premium on bonds payable 64,000 Long-term liabilities Bonds payable 511,000 Stockholders' equity Common stock, $1.00 par, authorized 400,000 shares, issued 301,000 301,000 Additional paid-in capital 171,000 Retained earnings Prepare a revised balance sheet given the available information. Assume that the accumulated depreciation balance for the buildings is $171.000 and for the equipment. $116,000. The allowance for doubtful accounts has a balance of $28,000. The pension obligation is considered a long-term liability. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Buildings and Equipment. Enter account name only and do not provide the descriptive information provided in the question.) Current Assets Cash Equity Investments Accounts Receivable Less : Allowance for Doubtful Accounts Inventory Prepaid Expenses Total Current Assets Long-term Investments Balance Sheet December 31, 2020 Assets Long-term Investments Total Liabilities Stockholders' Equity Liabilities and Stockholders' Equity