Construct a balance sheet from the data:

$27,500 $32,000 $14,000 $45,250 $125,000 $25,000 Accounts Payable Accounts Receivable Buildings, net Cash Common Stock Government bonds Inventory, Dec. 31, 2015$42,000 Land Machinery, net Mortgage Due May 2017 ?5,000 Office Equipment, net Prepaid Expenses Retained Earnings Taxes Payable Wages Payable $25,000 $3,400 $5,250 $3,000 $2,500 $600