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

		Debit		Credit
Cash		$ 201,200
Sales				$ 8,102,070
Debt Investments (trading) (cost, $145,000)		155,070
Cost of Goods Sold		4,802,070
Debt Investments (long-term)		303,200
Equity Investments (long-term)		281,200
Notes Payable (short-term)				92,070
Accounts Payable				457,070
Selling Expenses		2,002,070
Investment Revenue				64,390
Land		260,000
Buildings		1,044,200
Dividends Payable				140,200
Accrued Liabilities				98,070
Accounts Receivable		437,070
Accumulated Depreciation-Buildings				152,000
Allowance for Doubtful Accounts				27,070
Administrative Expenses		901,390
Interest Expense		212,390
Inventory		601,200
Gain (extraordinary)				81,390
Notes Payable (long-term)				904,200
Equipment		602,070
Bonds Payable				1,004,200
Accumulated Depreciation-Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,002,070
Treasury Stock		193,070
Patents		195,000
Retained Earnings				82,200
Paid-in Capital in Excess of Par				84,200
Totals		$12,351,200		$12,351,200

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.)