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

		Debit		Credit
Cash		$ 198,550
Sales				$ 8,101,220
Debt Investments (trading) (cost, $145,000)		154,220
Cost of Goods Sold		4,800,000
Debt Investments (long-term)		300,550
Equity Investments (long-term)		278,550
Notes Payable (short-term)				91,220
Accounts Payable				456,220
Selling Expenses		2,001,220
Investment Revenue				64,400
Land		261,220
Buildings		1,041,550
Dividends Payable				137,550
Accrued Liabilities				97,220
Accounts Receivable		436,220
Accumulated Depreciation-Buildings				152,000
Allowance for Doubtful Accounts				26,220
Administrative Expenses		901,400
Interest Expense		212,400
Inventory		598,550
Gain (extraordinary)				81,400
Notes Payable (long-term)				901,550
Equipment		601,220
Bonds Payable				1,001,550
Accumulated Depreciation-Equipment				60,000
Franchises		160,000
Common Stock ($5 par)				1,001,220
Treasury Stock		192,220
Patents		195,000
Retained Earnings				79,550
Paid-in Capital in Excess of Par				81,550
Totals		$12,332,870		$12,332,870

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