Presented below are a number of balance sheet items for Grouper, Inc., for the current year, 2017.

Goodwill		$ 127,990		Accumulated Depreciation-Equipment		$ 292,160
Payroll Taxes Payable		180,581		Inventory		242,790
Bonds payable		302,990		Rent payable (short-term)		47,990
Discount on bonds payable		15,160		Income taxes payable		101,352
Cash		362,990		Rent payable (long-term)		482,990
Land		482,990		Common stock, $1 par value		202,990
Notes receivable		448,690		Preferred stock, $10 par value		152,990
Notes payable (to banks)		267,990		Prepaid expenses		90,910
Accounts payable		492,990		Equipment		1,472,990
Retained earnings		?		Equity investments (trading)		123,990
Income taxes receivable		100,620		Accumulated Depreciation-Buildings		270,360
Notes payable (long-term)		1,602,990		Buildings		1,642,990

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 equity investments (trading) are the same. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Building and Equipment.