Presented below are a number of balance sheet items for Pearl, Inc. for the current year, 2025. Goodwill $126,790 Accumulated depreciation-equipment $292,160 Payroll taxes payable 179,381 Inventory 241,590 Bonds payable 301,790 Rent payable (short-term) 46,790 Discount on bonds payable 15,160 Income taxes payable 100,152 Cash 361,790 Rent payable (long-term) 481,790 Land 481,790 Common stock, $1 par value 201,790 Notes receivable 447,490 Preferred stock, $10 par value 151,790 Notes payable (to banks) 266,790 Prepaid expenses 89,710 Accounts payable 491,790 Equipment 1,471,790 Retained earnings ? Debt investments (trading) 122,790 Income taxes receivable 99,420 Accumulated depreciation-buildings 270,360 Notes payable (long-term) 1,601,790 Buildings 1,641,790 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, Buildings, and Equipment. Enter account name only and do not provide the descriptive information provided in the question.)