Swifty Company has decided to expand its operations. The bookkeeper recently completed the following balance sheet in order to obtain additional funds for expansion. SWIFTY COMPANY BALANCE SHEET FOR THE YEAR ENDED 2020 Current assets Cash $231,500 341,500 402.500 141,500 571,500 161,500 176,500 81,500 91,500 13,500 Accounts receivable (net) Inventory (lower-of-average-cost-or-market) Equity investments (marketable)-at cost (fair value $121,500) Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use Intangible assets Goodwill Cash surrender value of life insurance Prepaid expenses Current liabilities Accounts payable Notes payable (due next year) Pension obligation Rent payable Premium on bonds payable Long-term liabilities Bonds payable Stockholders' equity Common stock, $1.00 par, authorized 400,000 shares, issued 291,500 Additional paid-in capital Retained earnings 136,500 126,500 83,500 50,500 54,500 501,500 291,500 161,500 ? Prepare a revised balance sheet given the available information. Assume that the accumulated depreciation balance for the buildings is $161,500 and for the equipment, $106,500. The allowance for doubtful accounts has a balance of $18,500. 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.) SWIFTY COMPANY Balance Sheet Assets