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

		Debit		Credit
Cash		$ 198,550
Sales				$ 8,101,220
Debt Investments (trading) (at cost, $145,000)		154,220
Cost of Goods Sold		4,800,000
Debt Investments (long-term)		300,550
Equity Investments (long-term)		278,550
Notes Payable (short-term)				91,220
Accounts Payable				456,220
Selling Expenses		2,001,220
Investment Revenue				64,400
Land		261,220
Buildings		1,041,550
Dividends Payable				137,550
Accrued Liabilities				97,220
Accounts Receivable		436,220
Accumulated Depreciation-Buildings				152,000
Allowance for Doubtful Accounts				26,220
Administrative Expenses		901,400
Interest Expense		212,400
Inventory		598,550
Gain				81,400
Notes Payable (long-term)				901,550
Equipment		601,220
Bonds Payable				1,001,550
Accumulated Depreciation-Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,001,220
Treasury Stock		192,220
Patents		195,000
Retained Earnings				79,550
Paid-in Capital in Excess of Par				81,550
Totals		$12,332,870		$12,332,870

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