Following are all of the December 31, 2014 balance sheet accounts of McCrery Company:

Accounts payable......................................................................	$15,650
Accounts receivable..................................................................	17,650
Accrued wages...........................................................................	3,950
Accumulated depreciation, buildings..................................	5,500
Accumulated depreciation, equipment...............................	4,250
Additional paid-in capital on common stock..................	3,500
Additional paid-in capital on preferred stock..................	2,150
Allowance for doubtful accounts........................................	2,250
Bonds payable (due 2017)......................................................	113,000
Buildings......................................................................................	117,500
Cash..............................................................................................	14,500
Common stock, $10 par........................................................	106,750
Discount on bonds payable..................................................	8,900
Dividends payable....................................................................	14,750
Equipment..................................................................................	24,000
Income taxes payable (current).............................................	6,000
Interest payable..........................................................................	1,500
Inventory.....................................................................................	18,900
Investment in bonds held to maturity...............................	24,500
Land..............................................................................................	70,500
Notes payable (due 1/1/17).................................................	8,000
Office supplies...........................................................................	1,750
Preferred stock, $100 par.......................................................	5,000
Prepaid insurance......................................................................	1,900
Retained earnings......................................................................	17,400
Sinking fund for bond retirement.......................................	8,400
Treasury stock (at cost)...........................................................	1,150

Required:

Prepare a properly classified balance sheet for McCrery Company on December 31, 2014.