Presented are selected accounts from the adjusted trial balance of Uhura Company at December 31, 2020. All balances are normal.

Cash	$230,000
Accounts receivable	357,000
Allowance for doubtful accounts	17,000
Inventory (market value $408,000)	401,000
Equity investments - marketable, short-term (fair value $120,000)	140,000
Fair value adjustment equity investments	(20,000)
Buildings	730,000
Equipment	265,000
Accumulated depreciation buildings	160,000
Accumulated depreciation equipment	125,000
Land held for future use	175,000
Goodwill	80,000
Cash surrender value of life insurance	90,000
Prepaid expenses	12,000
Accounts payable	135,000
Notes payable (due next year)	125,000
Pension obligation	82,000
Rent payable	49,000
Premium on bonds payable	53,000
Bonds payable	500,000
Deferred tax liability (asset)	(5,000)
Common stock, $1.00 par, authorized 400,000 shares, issued 290,000 shares	290,000
Paid-in capital in excess of par value common stock	160,000
Retained earnings	500,000
Dividends	45,000
Income summary	329,000
Accumulated other comprehensive income (loss)	(15,000)
Tax rate	25%

Instructions: Prepare a classified balance sheet for Uhura Company.