Culver Company has decided to expand its operations. The bookkeeper recently completed the following balance sheet in order to obtain additional funds for expansion.

Prepare a revised balance sheet given the available information. Assume that the accumulated depreciation balance for the buildings is $$167,000$ and for the equipment, $$112,000.$ The allowance for doubtful accounts has a balance of $$24,000.$ 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.$)$