Presented below is the balance sheet for HHD, Inc., at December 31, 2021. Current assets Investments Property, plant, and equipment Intangible assets Total assets Current liabilities Long-term liabilities Shareholders' equity Total liabilities and shareholders' equity $ 672,000 554,000 2,504,000 236,000 $3,966,000 $ 472,000 614,000 2,880,000 $3,966,000 The captions shown in the summarized statement above include the following: a. Current assets: cash, $168,000; accounts receivable (net), $218,000; inventory, $243,000; and prepaid insurance, $43,000. b. Investments: investment in equity securities, short term, $108,000, and long term, $178,000; and restricted cash, long term, $268,000. c. Property, plant, and equipment: buildings, $1,680,000 less accumulated depreciation, $618,000; equipment, $680,000 less accumulated depreciation, $218,000; and land, $980,000. d. Intangible assets net of amortization: patent, $128,000; and copyright, $108,000. e. Current liabilities: accounts payable, $118,000; notes payable, short term, $168,000, and long term, $108,000; and income taxes payable, $78,000. f. Long-term liabilities: bonds payable due 2023. g. Shareholders' equity: common stock, $1,900,000; retained earnings, $980,000. Four hundred thousand shares of no par common stock are authorized, of which 380,000 shares were issued and are outstanding. Required: Prepare a corrected classified balance sheet for HHD, Inc., at December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.) Current assets: Cash Investment in equity securities Accounts receivable (net) Inventory Prepaid insurance Total current assets Investments: Investment in equity securities Restricted cash Total investments Property, plant, and equipment: Land Buildings HHD, INC. Balance Sheet At December 31, 2021 Assets Equipment 0 Less: Accumulated depreciation - buildings Less: Accumulated depreciation - equipment Net property, plant, and equipment: Intangible assets: 0 $ 0 0 Patent (net) Copyright (net) Total intangible assets 0 Total assets $ 0 Liabilities and Shareholders' Equity Current liabilities: Accounts payable Notes payable (current) Income taxes payable Total current liabilities Long-term liabilities: Notes payable (long-term) Bonds payable Total long-term liabilities Total liabilities Shareholders' equity: Common stock 0 0 0 Retained earnings Total shareholders' equity Total liabilities and shareholders' equity 0 0