CashSales RevenueDebt Investments $($trading$)($at cost$,$ $$145,000)$Cost of Goods SoldDebt Investments $($long$-$term$)$Equity Investments $($long$-$term$)$Notes Payable $($short$-$term$)$Accounts PayableSelling ExpensesInvestment RevenueLandBuildingsDividends PayableAccrued Liabilities$$199,690156,1404\mathrm{.}800,000301\mathrm{.}690279,6902,003,140263\mathrm{.}1401,042,690$$$8,103,14093,140458,14065\mathrm{.}840138\mathrm{.}69099,140$

Accrued Liabilities

$99,140$

Accounts Receivable

$438,140$

Accumulated Depreciation$-$Buildings

$152,000$

Allowance for Doubtful Accounts

$28,140$

Administrative Expenses

$902,840$

Interest Expense

$213,840$

Inventory

$599,690$

Gain

$82,840$

Notes Payable $($long$-$term$)$

$902,690$

Equipment

$603,140$

Bonds Payable

$1,002,690$

Accumulated Depreciation$-$Equipment

$60,000$

Franchises

$160,000$

Common Stock $($$$5$ par$)$

$1,003,140$

Treasury Stock

$194,140$

Patents

$195,000$

Equipment

$603,140$

Bonds Payable

$1,002,690$

Accumulated Depreciation$-$Equipment

$60,000$

Franchises

$160,000$

Common Stock $($$$5$ par$)$

Treasury Stock

$194,140$

Patents

$195,000$

Retained Earnings Balance $($before Net Income$)$

Paid$-$in Capital in Excess of Par

Totals

$$12,352,970$

$1,003,140$

$$12,352,970$

$80,690$

$82,690$

$$12,352,970$

Prepare a balance sheet at December $31,2025,$ for Novak Corporation. $($Ignore income taxes$).($List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings, and Equipment. Enter account name only and do not provide the descriptive information provided in the question.$)$