Swifty Company has decided to expand its operations. The bookkeeper recently completed the following balance sheet in order obtain additional funds for expansion. SWIFTY COMPANY BALANCE SHEET FOR THE YEAR ENDED 2020 Current assets Cash $ 236,500 346,500 407,500 146,500 576,500 166,500 Accounts receivable (net) Inventory (lower-of-average-cost-or-market) Equity investments (marketable)-at cost (fair value $ 126,500) 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 181,500 86,500 96,500 18,500 141,500 131,500 88,500 55,500 59,500 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 296,500 Additional paid-in capital Retained earnings 506,500 296,500 166.500 ? Prepare a revised balance sheet given the available information. Assume that the accumulated depreciation balance for the buildings is $ 166,500 and for the equipment, $ 111,500. The allowance for doubtful accounts has a balance of $ 23,500. 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 $ $