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

Debit	Credit
Cash	$200,140
Sales	$8,102,360
Debt Investments (trading) (cost, $145,000)	155,360
Cost of Goods Sold	4,802,360
Debt Investments (long-term)	302,140
Equity Investments (long-term)	280,140
Notes Payable (short-term)	92,360
Accounts Payable	457,360
Selling Expenses	2,002,360
Investment Revenue	64,690
Land	260,000
Buildings	1,043,140
Dividends Payable	139,140
Accrued Liabilities	98,360
Accounts Receivable	437,360
Accumulated Depreciation-Buildings	152,000
Allowance for Doubtful Accounts	27,360
Administrative Expenses	901,690
Interest Expense	212,690
Inventory	600,140
Gain (extraordinary)	81,690
Notes Payable (long-term)	903,140
Equipment	602,360
Bonds Payable	1,003,140
Accumulated Depreciation-Equipment	60,000
Franchises	160,000
Common Stock ($5 par)	1,002,360
Treasury Stock	193,360
Patents	195,000
Retained Earnings	81,140
Paid-in Capital in Excess of Par		83,140
Totals	$12,348,240	$12,348,240

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.)