Presented below is the trial balance of Concord Corporation at December 31, 2017. Debit Credit Cash 199,490 $ 8,103,530 Sales Debt Investments (trading) (cost, $145,000) 156,530 4,800,000 Cost of Goods Sold Debt Investments (long-term) 301,490 279,490 Equity Investments (long-term) Notes Payable (short-term) 93,530 Accounts Payable 458,530 Selling Expenses 2,003,530 Investment Revenue 66,610 Land 263,530 Buildings 1,042,490 Dividends Payable 138,490 Accrued Liabilities 99,530 Accounts Receivable 438,530 Accumulated Depreciation-Buildings 152,000 Allowance for Doubtful Accounts 28,530 Administrative Expenses 903,610 Interest Expense 214,610 Interest Expense 214,610 599,490 Inventory Gain (extraordinary) Notes Payable (long-term) 83,610 902,490 Equipment 603,530 Bonds Payable 1,002,490 60,000 Accumulated Depreciation-Equipment Franchises 160,000 1,003,530 Common Stock ($5 par) Treasury Stock 194,530 Patents 195,000 Retained Earnings 80,490 Paid-in Capital in Excess of Par 82,490 $12,355,850 $12,355,850 Totals Prepare a balance sheet at December 31, 2017, for Concord 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.)