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Presented below is the balance sheet of Carla Corporation as of December 31, 2017. CARLA CORPORATION BALANCE SHEET DECEMBER 31, 2017 Assets Goodwill (Note 2) Buildings (Note 1) Inventory Land Accounts receivable Treasury stock (50,000 shares) Cash on hand Assets allocated to trustee for plant expansion 123,610 1,640,000 315,710 950,000 173,610 90,610 179,510 73,610 141,610 $3,688,270 Cash in bank Debt investments (held-to-maturity) Equities Notes payable (Note 3) Common stock, authorized and issued, 1,000,000 shares, no par Retained earnings Noncontrolling interest Appreciation capital (Note 1) Income tax payable Reserve for depreciation recorded to date on the building $603,610 1,153,610 806,610 58,610 573,610 78,610 413,610 $3,688,270 Note 1: Buildings are stated at cost, except for one building that was recorded at appraised value. The excess of appraisal value over cost was $573,610. Depreciation has been recorded based on cost Note 2: Goodwill in the amount of $123,610 was recognized because the company believed that book value was not an accurate representation of the fair value of the company. The gain of $123,610 was credited to Retained Earnings Note 3: Notes payable are long-term except for the current installment due of $100,000 Prepare a corrected classified balance sheet in good form. The notes above are for information only. (List Current Assets in order of liquidity.)