The adjusted trial balance of Winchester Gun company and other related information for the year 2017:

Winchester Gun Company ADJUSTED TRIAL BALANCE December 31, 2017

	Debit	Credit
Cash	29,500
Accounts Receivable	308,500
Allowance for Doubtful Accounts		15,900
Prepaid Insurance	21,000
Inventory	263,500
Bond Sinking Fund	109,000
Land	140,000
Factory Building	424,000
Accumulated Depreciation -Equipment		210,000
Copyright (net)	36,000
Equipment	285,000
Accumulated Depreciation - Equipment		135,000
Unamoritized Discount on Bonds Payable	27,000
Accounts Payable		49,000
Wages Payable		29,200
Mortgage Payable		294,000
Bonds Payable		400,000
Common Stock		175,000
Paid-in capital in Excess of Par - common stock		250,000
Retained earnings		85,400
	$1,643,500	$1,643,500

Additional information for disclosure purposes, (this is an adjusted trial balance ALL adjusting and closing entried have been completed)

1. the LIFO method of inventory value is used

2. The cost and fair value of the long-term investments that consist of socks and bonds is the same

3. of the unamoritized discount on bonds payable, $2,000 will be amoritized next year

4. the mortgage payable is secured by the Factory Building. The portion that will be paid next year is $41,000

5. The bonds payable bear interest at 8% payable every december 31, and are due January 1, 2025

6. 600,000 shares of common stock of a par value of $1 were authorized, of which 300,000 shares were issued and outstanding

Instructions create a classified balance sheet as of December 31, 2017.

NOTE - (1) some of the above information would be disclosed in ( ) on the balance sheet.