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

Current assets
Cash		$240,000
Accounts receivable (net)		350,000
Inventory (lower-of-average-cost-or-market)		411,000
Equity investments (marketable)-at cost (fair value $130,000)		150,000
Property, plant, and equipment
Buildings (net)		580,000
Equipment (net)		170,000
Land held for future use		185,000
Intangible assets
Goodwill		90,000
Cash surrender value of life insurance		100,000
Prepaid expenses		22,000
Current liabilities
Accounts payable		145,000
Notes payable (due next year)		135,000
Pension obligation		92,000
Rent payable		59,000
Premium on bonds payable		63,000
Long-term liabilities
Bonds payable		510,000
Stockholders equity
Common stock, $1.00 par, authorized 400,000 shares, issued 300,000		300,000
Additional paid-in capital		170,000
Retained earnings		?

Prepare a revised balance sheet given the available information. Assume that the accumulated depreciation balance for the buildings is $170,000 and for the equipment, $115,000. The allowance for doubtful accounts has a balance of $27,000. 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.)

*Please clearly explain each step and show how you got your numbers. This helps me understand how to solve the problem. Please make sure that the formatting is correct and well organized. If you are going to hand write it, please make sure it is legible and formatted correctly. Thank you