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

Goodwill		$ 128,390		Accumulated Depreciation-Equipment		$ 292,350
Payroll Taxes Payable		180,981		Inventory		243,190
Bonds payable		303,390		Rent payable (short-term)		48,390
Discount on bonds payable		15,350		Income taxes payable		101,752
Cash		363,390		Rent payable (long-term)		483,390
Land		483,390		Common stock, $1 par value		203,390
Notes receivable		449,090		Preferred stock, $10 par value		153,390
Notes payable (to banks)		268,390		Prepaid expenses		91,310
Accounts payable		493,390		Equipment		1,473,390
Retained earnings		?		Debt investments (trading)		124,390
Income taxes receivable		101,020		Accumulated Depreciation-Buildings		270,550
Notes payable (long-term)		1,603,390		Buildings		1,643,390

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 the order of liquidity. List Property, Plant and Equipment in order of Land, Building and Equipment.)