The December 31, 2013 post-closing trial balance for Short Manufacturing Co. is presented below:

Cash 22,500 Db

Investments 55,000 Db

Accounts Receivable 30,000 Db

Allowance for uncollectible accounts 7,500 Cr

Prepaid insurance 4,500 Db

Inventories 100,000 Db

Land 45,000 Db

Buildings 140,000 Db

Accumulated depreciation - buildings 50,000 Cr

Equipment 132,000 Db

Accumulated depreciation - equipment 30,000 Cr

Patents (unamortized balance) 5,000 Db

Accounts payable 37,500 Cr

Notes payable (due 5/1/14) 65,000 Cr

Interest payable 10,000 Cr

Bonds payable, due 2015 120,000 Cr

Common stock 150,000 Cr

Retained earnings 64,500 Cr

Totals 534,500 Debits 534,500 Credits

Prepare a classified balance sheet for Short Manufacturing at December 31, 2013.