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

		Debit		Credit
Cash		$ 200,110
Sales				$ 8,104,460
Debt Investments (trading) (cost, $145,000)		157,460
Cost of Goods Sold		4,800,000
Debt Investments (long-term)		302,110
Equity Investments (long-term)		280,110
Notes Payable (short-term)				94,460
Accounts Payable				459,460
Selling Expenses		2,004,460
Investment Revenue				66,370
Land		264,460
Buildings		1,043,110
Dividends Payable				139,110
Accrued Liabilities				100,460
Accounts Receivable		439,460
Accumulated Depreciation-Buildings				152,000
Allowance for Doubtful Accounts				29,460
Administrative Expenses		903,370
Interest Expense		214,370
Inventory		600,110
Gain (extraordinary)				83,370
Notes Payable (long-term)				903,110
Equipment		604,460
Bonds Payable				1,003,110
Accumulated Depreciation-Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,004,460
Treasury Stock		195,460
Patents		195,000
Retained Earnings				81,110
Paid-in Capital in Excess of Par				83,110
Totals		$12,364,050		$12,364,050

Prepare a balance sheet at December 31, 2017, for Cullumber 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.)