Presented below is the trial balance of Vivaldi Corporation at December 31, 2012.

		Debit		Credit
Cash		$200,110
Sales				$7,903,550
Debt Investments (trading) (cost, $145,000)		156,550
Cost of Goods Sold		4,803,550
Debt Investments (long-term)		302,110
Equity Investments (long-term)		280,110
Notes Payable (short-term)				93,550
Accounts Payable				458,550
Selling Expenses		2,003,550
Investment Revenue				64,580
Land		260,000
Buildings		1,043,110
Dividends Payable				139,110
Accrued Liabilities				99,550
Accounts Receivable		438,550
Accumulated Depreciation%u2014Buildings				352,000
Allowance for Doubtful Accounts				28,550
Administrative Expenses		901,580
Interest Expense		212,580
Inventory		600,110
Extraordinary Gain				81,580
Notes Payable (long-term)				903,110
Equipment		603,550
Bonds Payable				1,003,110
Accumulated Depreciation%u2014Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,003,550
Treasury Stock		194,550
Patents		195,000
Retained Earnings				81,110
Paid-in Capital in Excess of Par				83,110
		$12,355,010		$12,355,010

Calculate ending retained earnings and prepare a balance sheet at December 31, 2012, for Vivaldi Corporation. Ignore income taxes. (List current assets in order of liquidity. List property plant and equipment in order of land, building and equipment.)