Listed below (in random order) are all of the December 31, 2016 balance sheet accounts of McCrery Company.

Land	$70,500
Sinking fund for bond retirement	8,400
Discount on bonds payable	8,900
Equipment	24,000
Preferred stock, $100 par	5,000
Accumulated depreciation, buildings	5,500
Investment in bonds held to maturity	24,500
Accrued wages	3,950
Additional paid-in capital on common stock	3,500
Buildings	117,500
Bonds payable (due 2019)	113,000
Office supplies	1,750
Retained earnings	17,400
Inventory	18,900
Accounts receivable	17,650
Accounts payable	15,650
Prepaid insurance	1,900
Common stock, $10 par	106,750
Allowance for doubtful accounts	2,250
Interest payable	1,500
Cash	14,500
Treasury stock (at cost)	1,150
Dividends payable	14,750
Additional paid-in capital on preferred stock	2,150
Notes payable (due 1/1/19)	8,000
Income taxes payable (current)	6,000
Accumulated depreciation, equipment	4,250

Required: Prepare a properly classified balance sheet for McCrery Company on December 31, 2016.