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

		Debit		Credit
Cash		$ 200,300
Sales				$ 8,101,350
Debt Investments (trading) (cost, $145,000)		154,350
Cost of Goods Sold		4,800,000
Debt Investments (long-term)		302,300
Equity Investments (long-term)		280,300
Notes Payable (short-term)				91,350
Accounts Payable				456,350
Selling Expenses		2,001,350
Investment Revenue				64,630
Land		261,350
Buildings		1,043,300
Dividends Payable				139,300
Accrued Liabilities				97,350
Accounts Receivable		436,350
Accumulated Depreciation-Buildings				152,000
Allowance for Doubtful Accounts				26,350
Administrative Expenses		901,630
Interest Expense		212,630
Inventory		600,300
Gain (extraordinary)				81,630
Notes Payable (long-term)				903,300
Equipment		601,350
Bonds Payable				1,003,300
Accumulated Depreciation-Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,001,350
Treasury Stock		192,350
Patents		195,000
Retained Earnings				81,300
Paid-in Capital in Excess of Par				83,300
Totals		$12,342,860		$12,342,860

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