Following is a list of items taken from the December 31, 2017, balance sheet of Reagan Company (amounts omitted):

Accounts payable	Goodwill
Accrued expenses	Income taxes payable
Accumulated depreciationbuildings	Land
Accumulated depreciationmachinery and equipment	Machinery and equipment
Bonds payable	Notes payable to banks (short term)
Buildings	Preferred stock
Cash	Prepaid expenses
Common stock	Raw materials
Contributed capital in excess of par	Retained earnings
Current portion of long-term debt	Short-term investments
Deferred tax liability (noncurrent)	Trade accounts receivable
Finished products inventory	Trademarks
	Work-in-process inventory

Required: Using the above information, prepare a classified balance sheet in good form.