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

Pearl Company

Balance Sheet

For the Year Ended $2025$

Current assets

Property, plant, and equipment

Current liabilities

Long$-$term liabilities

Stockholders' equity

Common stock, $\backslash$$$1\mathrm{.}00$ par, authorized $400,000$ shares, issued $298,000$

$298,000$

Paid$-$in capital in excess of par

$168,000$ Prepare a revised balance sheet given the available information. Assume that the accumulated depreciation balance for the buildings is $\backslash (\backslash$$ $168,000\backslash )$ and for the equipment, $\backslash (\backslash$$ $113,000\backslash ).$ The allowance for doubtful accounts has a balance of $\backslash (\backslash$$ $25,000\backslash ).$ 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.$)$

PEARLCOMPANY

Balance Sheet

Assets $\backslash$$

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Liabilities and Stockholders' Equity

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