Headland Company has decided to expand its operations. The bookkeeper recently completed the following balance sheet in order to obtain additional funds for expansion. Headland Company Balance Sheet For the Year Ended 2025 Current assets Cash $230,500 Accounts receivable (net) 340,500 Inventory (lower-of-cost-or-net realizable value) 401,500 Equity investments (to be sold in the next year)-at cost (fair value $120,500) 140,500 Property, plant, and equipment Buildings (net) Equipment (net) 570,500 160,500 175,500 Land held for future use Intangible assets Goodwill 80,500 Held-to maturity debt investment 90,500 Prepaid expenses 12.500 Current liabilities Accounts payable 135,500 Notes payable (due next year) 125,500 Pension obligation 82,500 Rent payable 49,500 Premium on bonds payable 53,500 Long-term liabilities Bonds payable 500,500 Stockholders' equity Common stock, $1.00 par, authorized 400,000 shares, issued 290,500 290,500 Paid-in capital in excess of par 160,500 Retained earnings Prepare a revised balance sheet given the available information. Assume that the accumulated depreciation balance for the buildings is $160,500 and for the equipment, $105,500. The allowance for doubtful accounts has a balance of $17,500. 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.)