Presented below is the trial balance of Concord Corporation at December 31, 2017. Debit Credit Cash $ 198,550 Sales $ 8,103,580 Debt Investments (trading) (cost, $145,000) 156,580 Cost of Goods Sold 4,800,000 Debt Investments (long-term) 300,550 Equity Investments (long-term) 278,550 Notes Payable (short-term) 93,580 Accounts Payable 458,580 Selling Expenses 2,003,580 Investment Revenue 67,440 Land 263,580 Buildings 1,041,550 Dividends Payable 137,550 Accrued Liabilities 99,580 Accounts Receivable 438,580 Accumulated Depreciation-Buildings 152,000 Allowance for Doubtful Accounts 28,580 Administrative Expenses 904,440 Interest Expense 215,440 Inventory 598,550 Gain (extraordinary) 84,440 Notes Payable (long-term) 901,550 Equipment 603,580 Bonds Payable 1,001,550 Accumulated Depreciation-Equipment 60,000 Franchises 160,000 Common Stock ($5 par) 1,003,580 Treasury Stock 194,580 Patents 195,000 Retained Earnings 79,550 Paid-in Capital in Excess of Par 81,550 Totals $12,353,110 $12,353,110 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.)