Please sovle the following questions about accounting

What is the answer for the red black as above?

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 $429,400. Depreciation has been recorded based on cost. Note 2: Goodwill in the amount of $204,400 was recognized because the company believed that book value was not an accurate representation of the fair value of the company. The gain of $204,400 was credited to Retained Earnings. Note 3: Notes payable are long-term except for the current installment due of $125,000. Prepare a corrected classified balance sheet in good form. The notes above are for information only. (List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, and Buildings. Enter account name only and do not provide the descriptive information provided in the question.) Balance Sheet December 31, 2025 Assets Current Assets Cash Accounts Receivable Inventories Total Current Assets Long-Term Investments Assets Allocated to Trustee for Expansion: Cash Debt Investments Property, Plant, and Equipment Land Buildings Less : Accumulated Depreciation-Buildings Total Assets 300400 54400 429400 Liabilities and Stockholders' Equity Current Liabilities Notes Payable Income Taxes Payable Total Current Liabilities Long-Term Liabilities Notes Payable Total Liabilities Stockholders' Equity Common Stock Retained Earnings Less : Treasury Stock Total Stockholders' Equity Total Liabilities and Stockholders' Equity $125000 654400 429400 FLINT CORPORATION BALANCE SHEET DECEMBER 31, 2025 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 Cash in bank Debt investments (held-to-maturity) $204,400 2,260,000 220,900 614,600 300,400 72,900 139,000 139,000 54,400 $4,007,000140,400 \begin{tabular}{|c|c|} \hline \multicolumn{2}{|l|}{ Equities } \\ \hline Notes payable (Note 3 ) & $804,400 \\ \hline Common stock, authorized and issued, 100,000 shares, no par & 654,400 \\ \hline Retained earnings & 1,281,000 \\ \hline Appreciation capital (Note 1) & 429,400 \\ \hline Income tax payable & 123,400 \\ \hline \multirow[t]{2}{*}{ Reserve for depreciation recorded to date on the building } & 714,400 \\ \hline & $4,007,000 \\ \hline \end{tabular}