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

		Debit		Credit
Cash		$ 201,180
Sales				$ 8,104,150
Debt Investments (trading) (cost, $145,000)		157,150
Cost of Goods Sold		4,800,000
Debt Investments (long-term)		303,180
Equity Investments (long-term)		281,180
Notes Payable (short-term)				94,150
Accounts Payable				459,150
Selling Expenses		2,004,150
Investment Revenue				67,230
Land		264,150
Buildings		1,044,180
Dividends Payable				140,180
Accrued Liabilities				100,150
Accounts Receivable		439,150
Accumulated Depreciation-Buildings				152,000
Allowance for Doubtful Accounts				29,150
Administrative Expenses		904,230
Interest Expense		215,230
Inventory		601,180
Gain (extraordinary)				84,230
Notes Payable (long-term)				904,180
Equipment		604,150
Bonds Payable				1,004,180
Accumulated Depreciation-Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,004,150
Treasury Stock		195,150
Patents		195,000
Retained Earnings				82,180
Paid-in Capital in Excess of Par				84,180
Totals		$12,369,260		$12,369,260

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