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

		Debit		Credit
Cash		$ 199,560
Sales				$ 8,103,320
Debt Investments (trading) (at cost, $145,000)		156,320
Cost of Goods Sold		4,800,000
Debt Investments (long-term)		301,560
Equity Investments (long-term)		279,560
Notes Payable (short-term)				93,320
Accounts Payable				458,320
Selling Expenses		2,003,320
Investment Revenue				67,870
Land		263,320
Buildings		1,042,560
Dividends Payable				138,560
Accrued Liabilities				99,320
Accounts Receivable		438,320
Accumulated Depreciation-Buildings				152,000
Allowance for Doubtful Accounts				28,320
Administrative Expenses		904,870
Interest Expense		215,870
Inventory		599,560
Gain				84,870
Notes Payable (long-term)				902,560
Equipment		603,320
Bonds Payable				1,002,560
Accumulated Depreciation-Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,003,320
Treasury Stock		194,320
Patents		195,000
Retained Earnings				80,560
Paid-in Capital in Excess of Par				82,560
Totals		$12,357,460		$12,357,460

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