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

HEADLANDCOMPANY BALANCE SHEET FOR THE YEAR ENDED 2017
Current assets
Cash	$238,000
Accounts receivable (net)	348,000
Inventory (lower-of-average-cost-or-market)	409,000
Equity investments (trading)-at cost (fair value $128,000)	148,000
Property, plant, and equipment
Buildings (net)	578,000
Equipment (net)	168,000
Land held for future use	183,000
Intangible assets
Goodwill	88,000
Cash surrender value of life insurance	98,000
Prepaid expenses	20,000
Current liabilities
Accounts payable	143,000
Notes payable (due next year)	133,000
Pension obligation	90,000
Rent payable	57,000
Premium on bonds payable	61,000
Long-term liabilities
Bonds payable	508,000
Stockholders equity
Common stock, $1.00 par, authorized400,000 shares, issued298,000	298,000
Additional paid-in capital	168,000
Retained earnings	?

Prepare a revised balance sheet given the available information. Assume that the accumulated depreciation balance for the buildings is $168,000and for the equipment, $113,000. The allowance for doubtful accounts has a balance of $25,000. 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.)