Presented below are a number of balance sheet items for Montoya, Inc., for the current year, 2014.

Goodwill		$ 127,260		Accumulated Depreciation-Equipment		$ 292,466
Payroll Taxes Payable		179,851		Inventory		242,060
Bonds payable		302,260		Rent payable (short-term)		47,260
Discount on bonds payable		15,466		Income taxes payable		100,622
Cash		362,260		Rent payable (long-term)		482,260
Land		482,260		Common stock, $1 par value		202,260
Notes receivable		447,960		Preferred stock, $10 par value		152,260
Notes payable (to banks)		267,260		Prepaid expenses		90,180
Accounts payable		492,260		Equipment		1,472,260
Retained earnings		?		Equity investments (trading)		123,260
Income taxes receivable		99,890		Accumulated Depreciation-Buildings		270,666
Notes payable (long-term)		1,602,260		Buildings		1,642,260

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.)