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

Goodwill		$ 127,870		Accumulated Depreciation-Equipment		$ 292,320
Payroll Taxes Payable		180,461		Inventory		242,670
Bonds payable		302,870		Rent payable (short-term)		47,870
Discount on bonds payable		15,320		Income taxes payable		101,232
Cash		362,870		Rent payable (long-term)		482,870
Land		482,870		Common stock, $1 par value		202,870
Notes receivable		448,570		Preferred stock, $10 par value		152,870
Notes payable (to banks)		267,870		Prepaid expenses		90,790
Accounts payable		492,870		Equipment		1,472,870
Retained earnings		?		Debt investments (trading)		123,870
Income taxes receivable		100,500		Accumulated Depreciation-Buildings		270,520
Notes payable (long-term)		1,602,870		Buildings		1,642,870

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.