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

Goodwill		$ 127,720		Accumulated Depreciation-Equipment		$ 292,380
Payroll Taxes Payable		180,311		Inventory		242,520
Bonds payable		302,720		Rent payable (short-term)		47,720
Discount on bonds payable		15,380		Income taxes payable		101,082
Cash		362,720		Rent payable (long-term)		482,720
Land		482,720		Common stock, $1 par value		202,720
Notes receivable		448,420		Preferred stock, $10 par value		152,720
Notes payable (to banks)		267,720		Prepaid expenses		90,640
Accounts payable		492,720		Equipment		1,472,720
Retained earnings		?		Debt investments (trading)		123,720
Income taxes receivable		100,350		Accumulated Depreciation-Buildings		270,580
Notes payable (long-term)		1,602,720		Buildings		1,642,720

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.)