Presented below is the trial balance of Cheyenne Corporation at December 31, 2017.

		Debit		Credit
Cash		$ 199,120
Sales				$ 8,101,010
Debt Investments (trading) (cost, $145,000)		154,010
Cost of Goods Sold		4,800,000
Debt Investments (long-term)		301,120
Equity Investments (long-term)		279,120
Notes Payable (short-term)				91,010
Accounts Payable				456,010
Selling Expenses		2,001,010
Investment Revenue				67,610
Land		261,010
Buildings		1,042,120
Dividends Payable				138,120
Accrued Liabilities				97,010
Accounts Receivable		436,010
Accumulated Depreciation-Buildings				152,000
Allowance for Doubtful Accounts				26,010
Administrative Expenses		904,610
Interest Expense		215,610
Inventory		599,120
Gain (extraordinary)				84,610
Notes Payable (long-term)				902,120
Equipment		601,010
Bonds Payable				1,002,120
Accumulated Depreciation-Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,001,010
Treasury Stock		192,010
Patents		195,000
Retained Earnings				80,120
Paid-in Capital in Excess of Par				82,120
Totals		$12,340,880		$12,340,880

Prepare a balance sheet at December 31, 2017, for Cheyenne Corporation. (Ignore income taxes). (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Building and Equipment. Enter account name only and do not provide the descriptive information provided in the question.)