Presented below is the trial balance of Cheyenne Corporation at December 31, 2020.

		Debit		Credit
Cash		$ 200,710
Sales				$ 8,101,330
Debt Investments (trading) (at cost, $145,000)		154,330
Cost of Goods Sold		4,800,000
Debt Investments (long-term)		302,710
Equity Investments (long-term)		280,710
Notes Payable (short-term)				91,330
Accounts Payable				456,330
Selling Expenses		2,001,330
Investment Revenue				66,670
Land		261,330
Buildings		1,043,710
Dividends Payable				139,710
Accrued Liabilities				97,330
Accounts Receivable		436,330
Accumulated Depreciation-Buildings				152,000
Allowance for Doubtful Accounts				26,330
Administrative Expenses		903,670
Interest Expense		214,670
Inventory		600,710
Gain				83,670
Notes Payable (long-term)				903,710
Equipment		601,330
Bonds Payable				1,003,710
Accumulated Depreciation-Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,001,330
Treasury Stock		192,330
Patents		195,000
Retained Earnings				81,710
Paid-in Capital in Excess of Par				83,710
Totals		$12,348,870		$12,348,870

Prepare a balance sheet at December 31, 2020, 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.)