Hardy's bookkeeper prepared the following balance sheet HARDY COMPANY Balance Report for the year ended December 31, 2014 Current Liabilities: Current Assets: Accounts payable Cash Accounts receivable Inventory, at higher of cost 58,000 123,500 35,800 115,000 25,000 20,000 22,200 100,000 100,000 150,000 Accumulated depreciation: buildings Wages payable or market (cost $29,850) Sinking fund for bond Additional paid-in capital on common stock Bonds payable Preferred stock, $50 par Allowance for doubtful Premium on preferred Accumulated depreciation: retirement Treasury stock (at cost) Investments in A company Long-Term Investments: Long-Term Liabilities: 55,500 100,000 bonds Marketable securities, 15,000 45,000 12,000 10,000 short term at fair value Trademarlk 25,000 Property, Plant, and Equipment: equipment 75,00 Current taxes payable Land Buildings Equipment Shareholders' Equity: 100,000 45,000 150,000 Common Stock, $1 par 75,000 Intangibles: Unrealized gain on write Employees Copyrights up of inventory to market value 15,000 5,950 Patents Retained earnings 362.650 Total Assets S 942,800 Total Equities Required: LIABILIESSTcKoLDERS EQUITY Prepare the corrected section of a classified balance sheet