Pharoah Inc. had the following balance sheet at December 31, 2016.

PHAROAH INC. BALANCE SHEET DECEMBER 31, 2016
Cash		$23,250		Accounts payable		$33,250
Accounts receivable		24,450		Notes payable (long-term)		44,250
Investments		35,250		Common stock		103,250
Plant assets (net)		81,000		Retained earnings		26,450
Land		43,250				$207,200
		$207,200

During 2017, the following occurred.

1.		Pharoah Inc. sold part of its investment portfolio for $16,367. This transaction resulted in a gain of $4,767 for the firm. The company classifies its investments as available-for-sale.
2.		A tract of land was purchased for $16,250 cash.
3.		Long-term notes payable in the amount of $17,367 were retired before maturity by paying $17,367 cash.
4.		An additional $21,367 in common stock was issued at par.
5.		Dividends of $9,567 were declared and paid to stockholders.
6.		Net income for 2017 was $35,250 after allowing for depreciation of $12,367.
7.		Land was purchased through the issuance of $38,250 in bonds.
8.		At December 31, 2017, Cash was $40,250, Accounts Receivable was $44,850, and Accounts Payable remained at $33,250.

from previous question

Prepare an unclassified balance sheet as it would appear at December 31, 2017. (List Assets in order of liquidity.)

PHAROAH INC. Balance Sheet December 31, 2017For the Year Ended December 31, 2017For the Quarter Ended December 31, 2017
Assets
			$
			$
Liabilities and Stockholders' Equity
			$
			$