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

		Debit		Credit
Cash		$ 198,500
Sales				$ 8,104,040
Debt Investments (trading) (at cost, $145,000)		157,040
Cost of Goods Sold		4,800,000
Debt Investments (long-term)		300,500
Equity Investments (long-term)		278,500
Notes Payable (short-term)				94,040
Accounts Payable				459,040
Selling Expenses		2,004,040
Investment Revenue				66,950
Land		264,040
Buildings		1,041,500
Dividends Payable				137,500
Accrued Liabilities				100,040
Accounts Receivable		439,040
Accumulated Depreciation-Buildings				152,000
Allowance for Doubtful Accounts				29,040
Administrative Expenses		903,950
Interest Expense		214,950
Inventory		598,500
Gain				83,950
Notes Payable (long-term)				901,500
Equipment		604,040
Bonds Payable				1,001,500
Accumulated Depreciation-Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,004,040
Treasury Stock		195,040
Patents		195,000
Retained Earnings				79,500
Paid-in Capital in Excess of Par				81,500
Totals		$12,354,640		$12,354,640

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