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

		Debit		Credit
Cash		$ 201,010
Sales				$ 8,104,270
Debt Investments (trading) (at cost, $145,000)		157,270
Cost of Goods Sold		4,800,000
Debt Investments (long-term)		303,010
Equity Investments (long-term)		281,010
Notes Payable (short-term)				94,270
Accounts Payable				459,270
Selling Expenses		2,004,270
Investment Revenue				65,700
Land		264,270
Buildings		1,044,010
Dividends Payable				140,010
Accrued Liabilities				100,270
Accounts Receivable		439,270
Accumulated Depreciation-Buildings				152,000
Allowance for Doubtful Accounts				29,270
Administrative Expenses		902,700
Interest Expense		213,700
Inventory		601,010
Gain				82,700
Notes Payable (long-term)				904,010
Equipment		604,270
Bonds Payable				1,004,010
Accumulated Depreciation-Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,004,270
Treasury Stock		195,270
Patents		195,000
Retained Earnings				82,010
Paid-in Capital in Excess of Par				84,010
Totals		$12,366,070		$12,366,070

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