From the adjusted trial balance for Sargent Corporation given below, prepare a classified balance sheet.

Sargent Corporation Adjusted Trial Balance
For the Year Ended December 31, 2019
7% bonds payable, due 2027	960,000
Accounts payable	140,000
Buildings	1,040,000
Cash	150,000
Equipment	450,000
Goodwill	100,000
Income taxes payable	40,000
Investments in shares (at fair value)	830,000
Accumulated Depreciation building	360,000
Accumulated Depreciation equipment	180,000
Long term Notes payable	120,000
Notes payable	80,000
Patents	165,000
Preference shares, $5 par value; 200,000 shares authorized, 90,000 issued and outstanding	450,000
Retained earnings	320,000
Share premiumordinary (100,000 X [$10 $1)]	900,000
Trading securities (at fair value)	80,000
Unearned service revenue	5,000
Accounts receivable	170,000
Inventory, at lower of cost (determined using FIFO) or NRV	180,000
Land	500,000
Allowance for doubtful accounts	10,000
Ordinary shares, $1 par value; 400,000 shares authorized, 100,000 issued and outstanding	100,000