Pina Company has decided to expand its operations. The bookkeeper recently completed the following balance sheet in order to obtain additional funds for expansion. Pina Company Balance Sheet For the Year Ended 2025 Current assets Cash $240,000 Accounts receivable (net) 350,000 Inventory (lower-of-cost-or-net realizable value) 411,000 Equity investments (to be sold in the next year)-at cost (fair value $130,000) 150,000 Property, plant, and equipment Buildings (net) Equipment (net) 580,000 170,000 185,000 Land held for future use Intangible assets Goodwill 90,000 Held-to maturity debt investment 100,000 Prepaid expenses 22,000 Current liabilities Accounts payable Notes payable (due next year) 145,000 135,000 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 Paid-in capital in excess of par 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.) PINA COMPANY Balance Sheet Current Assets Cash Assets $