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

		Debit		Credit
Cash		$ 198,550
Sales				$ 8,103,580
Debt Investments (trading) (cost, $145,000)		156,580
Cost of Goods Sold		4,800,000
Debt Investments (long-term)		300,550
Equity Investments (long-term)		278,550
Notes Payable (short-term)				93,580
Accounts Payable				458,580
Selling Expenses		2,003,580
Investment Revenue				67,440
Land		263,580
Buildings		1,041,550
Dividends Payable				137,550
Accrued Liabilities				99,580
Accounts Receivable		438,580
Accumulated Depreciation-Buildings				152,000
Allowance for Doubtful Accounts				28,580
Administrative Expenses		904,440
Interest Expense		215,440
Inventory		598,550
Gain (extraordinary)				84,440
Notes Payable (long-term)				901,550
Equipment		603,580
Bonds Payable				1,001,550
Accumulated Depreciation-Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,003,580
Treasury Stock		194,580
Patents		195,000
Retained Earnings				79,550
Paid-in Capital in Excess of Par				81,550
Totals		$12,353,110		$12,353,110

Prepare a balance sheet at December 31, 2017, for Pina Corporation. (Ignore income taxes).