Ivanhoe Corporations trial balance at December 31, 2020, is presented below. All 2020 transactions have been recorded except for the items described below.

		Debit		Credit
Cash		$26,100
Accounts Receivable		59,000
Inventory		23,400
Land		66,800
Buildings		94,000
Equipment		30,000
Allowance for Doubtful Accounts				$400
Accumulated DepreciationBuildings				29,500
Accumulated DepreciationEquipment				15,000
Accounts Payable				19,200
Interest Payable				0
Dividends Payable				0
Unearned Rent Revenue				7,200
Bonds Payable (10%)				46,000
Common Stock ($10 par)				32,000
Paid-in Capital in Excess of ParCommon Stock				6,400
Preferred Stock ($20 par)				0
Paid-in Capital in Excess of ParPreferred Stock				0
Retained Earnings				92,900
Treasury Stock		0
Cash Dividends		0
Sales Revenue				563,000
Rent Revenue				0
Bad Debt Expense		0
Interest Expense		0
Cost of Goods Sold		409,000
Depreciation Expense		0
Other Operating Expenses		37,000
Salaries and Wages Expense		66,300
Total		$811,600		$811,600

Prepare a classified balance sheet as of December 31, 2020. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment. Enter account name only and do not provide descriptive information.)