Sweet Company has decided to expand its operations. The bookkeeper recently completed the following balance sheet in order to obtain additional funds for expansion.

SWEET COMPANY BALANCE SHEET FOR THE YEAR ENDED 2020
Current assets
Cash		$241,500
Accounts receivable (net)		351,500
Inventory (lower-of-average-cost-or-market)		412,500
Equity investments (marketable)-at cost (fair value $131,500)		151,500
Property, plant, and equipment
Buildings (net)		581,500
Equipment (net)		171,500
Land held for future use		186,500
Intangible assets
Goodwill		91,500
Cash surrender value of life insurance		101,500
Prepaid expenses		23,500
Current liabilities
Accounts payable		146,500
Notes payable (due next year)		136,500
Pension obligation		93,500
Rent payable		60,500
Premium on bonds payable		64,500
Long-term liabilities
Bonds payable		511,500
Stockholders equity
Common stock, $1.00 par, authorized 400,000 shares, issued 301,500		301,500
Additional paid-in capital		171,500
Retained earnings		?

Prepare a revised balance sheet given the available information. Assume that the accumulated depreciation balance for the buildings is $171,500 and for the equipment, $116,500. The allowance for doubtful accounts has a balance of $28,500. The pension obligation is considered a long-term liability. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Buildings and Equipment. Enter account name only and do not provide the descriptive information provided in the question.)

Assets Current Assets Cash 241500 Prepaid Expenses 23500 Accounts Receivable $ $ Liabilities and Stockholders' Equity $ $ $ $