The adjusted trial balance of Carla Company and other related information for the year 2017 are presented as follows.

CARLA COMPANY ADJUSTED TRIAL BALANCE DECEMBER 31, 2017
Debit	Credit
Cash	$42,500
Accounts Receivable	165,000
Allowance for Doubtful Accounts		$8,910
Prepaid Insurance	6,110
Inventory	210,000
Equity Investments (long-term)	340,500
Land	86,500
Construction in Progress (building)	125,500
Patents	36,000
Equipment	401,500
Accumulated Depreciation-Equipment		240,210
Discount on Bonds Payable	20,000
Accounts Payable		149,500
Accrued Liabilities		50,700
Notes Payable		95,500
Bonds Payable		201,500
Common Stock		501,500
Paid-in Capital in Excess of Par-Common Stock		45,000
Retained Earnings		140,790
$1,433,610	$1,433,610

Additional information:

1.	The LIFO method of inventory value is used.
2.	The cost and fair value of the long-term investments that consist of stocks and bonds is the same.
3.	The amount of the Construction in Progress account represents the costs expended to date on a building in the process of construction. (The company rents factory space at the present time.) The land on which the building is being constructed cost $86,500, as shown in the trial balance.
4.	The patents were purchased by the company at a cost of $40,000 and are being amortized on a straight-line basis.
5.	Of the discount on bonds payable, $2,000 will be amortized in 2018.
6.	The notes payable represent bank loans that are secured by long-term investments carried at $121,500. These bank loans are due in 2018.
7.	The bonds payable bear interest at7% payable every December 31, and are due January 1, 2028.
8.	600,000 shares of common stock of a par value of $1 were authorized, of which501,500 shares were issued and outstanding.

Prepare a balance sheet as of December 31, 2017, so that all important information is fully disclosed.(List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Building and Equipment. Enter account name only and do not provide the descriptive information provided in the question.)