Presented below is the balance sheet for HHD, Inc., at December 31, 2018.

Current assets	$	608,000
Investments		506,000
Property, plant, and equipment		2,056,000
Intangible assets		204,000
Total assets	$	3,374,000
Current liabilities	$	408,000
Long-term liabilities		1,046,000
Shareholders' equity		1,920,000
Total liabilities and shareholders' equity	$	3,374,000

The captions shown in the summarized statement above include the following:

Current assets: cash, $152,000; accounts receivable, $202,000; inventories, $227,000; and prepaid insurance, $27,000.

Investments: investments in common stock, short term, $92,000, and long term, $162,000; and restricted cash, long term, $252,000.

Property, plant, and equipment: buildings, $1,520,000 less accumulated depreciation, $602,000; equipment, $520,000 less accumulated depreciation, $202,000; and land, $820,000.

Intangible assets: patent, $112,000; and copyright, $92,000.

Current liabilities: accounts payable, $102,000; notes payable, short term, $152,000, and long term, $92,000; and taxes payable, $62,000.

Long-term liabilities: bonds payable due 2023.

Shareholders equity: common stock, $1,100,000; retained earnings, $820,000. Five hundred thousand shares of no par common stock are authorized, of which 220,000 shares were issued and are outstanding.

Required: Prepare a corrected classified balance sheet for HHD, Inc., at December 31, 2018.(Amounts to be deducted should be indicated by a minus sign.)