Presented below is the trial balance of Scott Butler Corporation at December 31, 2014.

		Debit		Credit
Cash		$ 200,010
Sales				$ 8,101,320
Debt Investments (trading) (cost, $145,000)		154,320
Cost of Goods Sold		4,801,320
Debt Investments (long-term)		302,010
Equity Investments (long-term)		280,010
Notes Payable (short-term)				91,320
Accounts Payable				456,320
Selling Expenses		2,001,320
Investment Revenue				64,480
Land		260,000
Buildings		1,043,010
Dividends Payable				139,010
Accrued Liabilities				97,320
Accounts Receivable		436,320
Accumulated Depreciation-Buildings				152,000
Allowance for Doubtful Accounts				26,320
Administrative Expenses		901,480
Interest Expense		212,480
Inventory		600,010
Gain (extraordinary)				81,480
Notes Payable (long-term)				903,010
Equipment		601,320
Bonds Payable				1,003,010
Accumulated Depreciation-Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,001,320
Treasury Stock		192,320
Patents		195,000
Retained Earnings				81,010
Paid-in Capital in Excess of Par				83,010
Totals		$12,340,930		$12,340,930

Prepare a balance sheet at December 31, 2014, for Scott Butler 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.)