Nash Company has decided to expand its operations. The bookkeeper recently completed the following balance sheet in order to obtain additional funds for expansion. $234.000 344,000 405,000 144.000 574.000 164.000 179,000 84.000 NASHCOMPANY BALANCE SHEET FOR THE YEAR ENDED 2020 Current assets Cash Accounts receivable (net) Inventory (lower-of-average-cost-or-market) Equity investments (marketable) at cost (fair value $ 124,000) Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use Intangible assets Goodwill Cash surrender value of life insurance Prepaid expenses Current liabilities Accounts payable Notes payable (due next year) Pension obligation Rent payable Premium on bonds payable Long-term liabilities Bonds payable Stockholders' equity Common stock, $1.00 par, authorized400,000 shares, issued 294,000 Additional paid-in capital Retained earnings 94.000 16.000 139,000 129,000 86.000 53,000 57,000 504,000 294,000 164,000 ? Prepare a revised balance sheet given the available information. Assume that the accumulated depreciation balance for the buildings is $164,000 and for the equipment, $109,000. The allowance for doubtful accounts has a balance of $21,000. 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.)