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

		Debit		Credit
Cash		$198,410
Sales				$7,902,630
Debt Investments (trading) (cost, $145,000)		155,630
Cost of Goods Sold		4,802,630
Debt Investments (long-term)		300,410
Equity Investments (long-term)		278,410
Notes Payable (short-term)				92,630
Accounts Payable				457,630
Selling Expenses		2,002,630
Investment Revenue				64,570
Land		260,000
Buildings		1,041,410
Dividends Payable				137,410
Accrued Liabilities				98,630
Accounts Receivable		437,630
Accumulated Depreciation%u2014Buildings				352,000
Allowance for Doubtful Accounts				27,630
Administrative Expenses		901,570
Interest Expense		212,570
Inventory		598,410
Extraordinary Gain				81,570
Notes Payable (long-term)				901,410
Equipment		602,630
Bonds Payable				1,001,410
Accumulated Depreciation%u2014Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,002,630
Treasury Stock		193,630
Patents		195,000
Retained Earnings				79,410
Paid-in Capital in Excess of Par				81,410
		$12,340,970		$12,340,970

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.)