Presented below is the trial balance of Shield Corporation at December 31, 2017.

		Debit		Credit
Cash		$ 200,230
Sales				$ 8,104,580
Debt Investments (trading) (cost, $145,000)		157,580
Cost of Goods Sold		4,800,000
Debt Investments (long-term)		302,230
Equity Investments (long-term)		280,230
Notes Payable (short-term)				94,580
Accounts Payable				459,580
Selling Expenses		2,004,580
Investment Revenue				67,550
Land		264,580
Buildings		1,043,230
Dividends Payable				139,230
Accrued Liabilities				100,580
Accounts Receivable		439,580
Accumulated Depreciation-Buildings				152,000
Allowance for Doubtful Accounts				29,580
Administrative Expenses		904,550
Interest Expense		215,550
Inventory		600,230
Gain (extraordinary)				84,550
Notes Payable (long-term)				903,230
Equipment		604,580
Bonds Payable				1,003,230
Accumulated Depreciation-Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,004,580
Treasury Stock		195,580
Patents		195,000
Retained Earnings				81,230
Paid-in Capital in Excess of Par				83,230
Totals		$12,367,730		$12,367,730

Prepare a balance sheet at December 31, 2017, for Shield Corporation. (Ignore income taxes).