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

		Debit		Credit
Cash		$ 199,930
Sales				$ 8,101,450
Debt Investments (trading) (cost, $145,000)		154,450
Cost of Goods Sold		4,801,450
Debt Investments (long-term)		301,930
Equity Investments (long-term)		279,930
Notes Payable (short-term)				91,450
Accounts Payable				456,450
Selling Expenses		2,001,450
Investment Revenue				64,630
Land		260,000
Buildings		1,042,930
Dividends Payable				138,930
Accrued Liabilities				97,450
Accounts Receivable		436,450
Accumulated Depreciation-Buildings				152,000
Allowance for Doubtful Accounts				26,450
Administrative Expenses		901,630
Interest Expense		212,630
Inventory		599,930
Gain (extraordinary)				81,630
Notes Payable (long-term)				902,930
Equipment		601,450
Bonds Payable				1,002,930
Accumulated Depreciation-Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,001,450
Treasury Stock		192,450
Patents		195,000
Retained Earnings				80,930
Paid-in Capital in Excess of Par				82,930
Totals		$12,341,610		$12,341,610

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.)