Presented below are a number of balance sheet items for Splish, Inc. for the current year, 2020.

Goodwill		$ 128,160		Accumulated Depreciation-Equipment		$ 292,390
Payroll Taxes Payable		180,751		Inventory		242,960
Bonds payable		303,160		Rent payable (short-term)		48,160
Discount on bonds payable		15,390		Income taxes payable		101,522
Cash		363,160		Rent payable (long-term)		483,160
Land		483,160		Common stock, $1 par value		203,160
Notes receivable		448,860		Preferred stock, $10 par value		153,160
Notes payable (to banks)		268,160		Prepaid expenses		91,080
Accounts payable		493,160		Equipment		1,473,160
Retained earnings		?		Debt investments (trading)		124,160
Income taxes receivable		100,790		Accumulated Depreciation-Buildings		270,590
Notes payable (long-term)		1,603,160		Buildings		1,643,160

Prepare a classified balance sheet in good form. Common stock authorized was 400,000 shares, and preferred stock authorized was 20,000 shares. Assume that notes receivable and notes payable are short-term, unless stated otherwise. Cost and fair value of debt investments (trading) are the same. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Building and Equipment.)