Listed below (in random order) are all of the December 31, 2017 balance sheet accounts of the Powderhorn Company.

Land	20,000
Current portion of long-term debt	1,300
Investments - Held to maturity (30 years)	15,700
Additional Paid in Capital	30,000
Discount on Bonds Payable	10,000
Accumulated Depreciation - Buildings	20,000
Goodwill	13,100
Treasury Stock	1,000
Notes payable (long term portion)	40,000
Deferred tax liability	5,000
Unearned revenue	5,400
Accumulated Depreciation - Machinery/equipment	62,000
Accounts receivable	11,500
Bonds payable (due in 20 years)	70,000
Retained earnings	6,000
Interest payable	1,700
Cash	5,000
Office supplies	600
Buildings	100,000
Common stock	20,000
Gain on foreign currency translation adjustment	11,000
Cash surrender value of life insurance	200
Accounts payable	2,700
Inventory	24,000
Allowance for doubtful accounts	500
Machinery and equipment	70,000
Trademarks	4,500

Prepare a properly classified balance sheet for Powderhorn Company on December 31, 2017.