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

Goodwill		$ 126,590		Accumulated Depreciation-Equipment		$ 292,240
Payroll Taxes Payable		179,181		Inventory		241,390
Bonds payable		301,590		Rent payable (short-term)		46,590
Discount on bonds payable		15,240		Income taxes payable		99,952
Cash		361,590		Rent payable (long-term)		481,590
Land		481,590		Common stock, $1 par value		201,590
Notes receivable		447,290		Preferred stock, $10 par value		151,590
Notes payable (to banks)		266,590		Prepaid expenses		89,510
Accounts payable		491,590		Equipment		1,471,590
Retained earnings		?		Debt investments (trading)		122,590
Income taxes receivable		99,220		Accumulated Depreciation-Buildings		270,440
Notes payable (long-term)		1,601,590		Buildings		1,641,590

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.)