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

	Debit	Credit
Cash	$200,430
Sales		$8,101,350
Debt Investments (trading) (cost, $145,000)	154,350
Cost of Goods Sold	4,801,350
Debt Investments (long-term)	302,430
Equity Investments (long-term)	280,430
Notes Payable (short-term)		91,350
Accounts Payable		456,350
Selling Expenses	2,001,350
Investment Revenue		64,470
Land	260,000
Buildings	1,043,430
Dividends Payable		139,430
Accrued Liabilities		97,350
Accounts Receivable	436,350
Accumulated Depreciation-Buildings		152,000
Allowance for Doubtful Accounts		26,350
Administrative Expenses	901,470
Interest Expense	212,470
Inventory	600,430
Gain (extraordinary)		81,470
Notes Payable (long-term)		903,430
Equipment	601,350
Bonds Payable		1,003,430
Accumulated Depreciation-Equipment		60,000
Franchises	160,000
Common Stock ($5 par)		1,001,350
Treasury Stock	192,350
Patents	195,000
Retained Earnings		81,430
Paid-in Capital in Excess of Par		83,430
Totals	$12,343,190	$12,343,190

Required:

Prepare a balance sheet at December 31, 2014 for Scott Butler Corporation.

(Ignore income taxes)