Presented below is the balance sheet of Sargent Corporation for the current year, 2014.

SARGENT CORPORATION BALANCE SHEET DECEMBER 31, 2014
Current assets	$488,210	Current liabilities	$383,210
Investments	643,210	Long-term liabilities	1,003,210
Property, plant, and equipment	1,723,210	Stockholders equity	1,773,210
Intangible assets	305,000	$3,159,630
$3,159,630

The following information is presented.

1.	The current assets section includes cash $153,210, accounts receivable $173,210 less $13,210 for allowance for doubtful accounts, inventories $183,210, and unearned rent revenue $8,210. Inventory is stated on the lower-of-FIFO-cost-or-market.
2.	The investments section includes the cash surrender value of a life insurance contract $43,210; investments in common stock, short-term (trading) $83,210 and long-term (available-for-sale) $273,210; and bond sinking fund $243,580. The cost and fair value of investments in common stock are the same.
3.	Property, plant, and equipment includes buildings $1,043,210 less accumulated depreciation $363,210; equipment $453,210 less accumulated depreciation $183,210; land $503,210; and land held for future use $270,000.
4.	Intangible assets include a franchise $168,210; goodwill $103,210; and discount on bonds payable $33,580.
5.	Current liabilities include accounts payable $143,210; notes payable-short-term $83,210 and long-term $123,210; and income taxes payable $33,580.
6.	Long-term liabilities are composed solely of7% bonds payable due 2022.
7.	Stockholders equity has preferred stock, no par value, authorized200,000 shares, issued73,210 shares for $439,260; and common stock, $1.00 par value, authorized400,000 shares, issued103,210 shares at an average price of $10. In addition, the corporation has retained earnings of $301,850.

Prepare a balance sheet in good form, adjusting the amounts in each balance sheet classification as affected by the information given above.