Presented below is the balance sheet of Sage Corporation for the current year, $2025.$

The following information is presented.

Inventory is stated on the lower$-$of$-$FIFO$-$cost$-$or$-$net realizable value.

fund $$243,400.$ The cost and fair value of investments in common stock are the same.

land held for future use $$270,000.$

Intangible assets include a franchise $$168,300,$ goodwill $$103,300,$ and discount on bonds payable $$33,400.$

Current liabilities include accounts payable $$143,300,$ notes payable$-$short$-$term $$83,300$ and long$-$term $$123,300,$ and income taxes payable $$33,400.$

Long$-$term liabilities are composed solely of $7\%$ bonds payable due $2033.$

issued $100,000$ shares at an average price of $$10.$ In addition, the corporation has retained earnings of $$353,300.$

Equipment in order of Land, Buildings, and Equipment. Enter account name only and do not provide the descriptive information provided in the question.$)$