Presented below is the balance sheet of Blue Corporation as of December 31, 2017.

BLUE CORPORATION BALANCE SHEET DECEMBER 31, 2017
Assets
Goodwill (Note 2)		$ 122,580
Buildings (Note 1)		1,640,000
Inventory		314,680
Land		950,000
Accounts receivable		172,580
Treasury stock (50,000 shares)		89,580
Cash on hand		178,480
Assets allocated to trustee for plant expansion
Cash in bank		72,580
Debt investments (held-to-maturity)		140,580
		$3,681,060
Equities
Notes payable (Note 3)		$ 602,580
Common stock, authorized and issued, 1,000,000 shares, no par		1,152,580
Retained earnings		805,580
Noncontrolling interest		57,580
Appreciation capital (Note 1)		572,580
Income tax payable		77,580
Reserve for depreciation recorded to date on the building		412,580
		$3,681,060

Note 1: Buildings are stated at cost, except for one building that was recorded at appraised value. The excess of appraisal value over cost was $572,580. Depreciation has been recorded based on cost. Note 2: Goodwill in the amount of $122,580 was recognized because the company believed that book value was not an accurate representation of the fair value of the company. The gain of $122,580 was credited to Retained Earnings. Note 3: Notes payable are long-term except for the current installment due of $100,000. Prepare a corrected classified balance sheet in good form. The notes above are for information only. (List Current Assets in order of liquidity.)