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

Goodwill		$ 127,970		Accumulated Depreciation-Equipment		$ 292,260
Payroll Taxes Payable		180,561		Inventory		242,770
Bonds payable		302,970		Rent payable (short-term)		47,970
Discount on bonds payable		15,260		Income taxes payable		101,332
Cash		362,970		Rent payable (long-term)		482,970
Land		482,970		Common stock, $1 par value		202,970
Notes receivable		448,670		Preferred stock, $10 par value		152,970
Notes payable (to banks)		267,970		Prepaid expenses		90,890
Accounts payable		492,970		Equipment		1,472,970
Retained earnings		?		Debt investments (trading)		123,970
Income taxes receivable		100,600		Accumulated Depreciation-Buildings		270,460
Notes payable (long-term)		1,602,970		Buildings		1,642,970

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.)