The following balance sheet was prepared by the bookkeeper for Kraus Company as of December 31, 2014.

Kraus Company Balance Sheet as of December 31, 2014
Cash	$92,840		Accounts Payable	$82,930
Accounts receivable (net)	52,980		Bonds Payable	100,000
Inventory	63,400		Stockholders' equity	237,740
Investments	75,860
Equipment (net)	104,080
Patents	31,510
	$420,670			$420,670

The following additional information is provided:

1.		Cash includes the cash surrender value of a life insurance policy $8,320, and a bank overdraft of $2,650 has been deducted.
2.		The net accounts receivable balance includes:
	(a) accounts receivable-debit balances $60,210;
	(b) accounts receivable-credit balances $3,650;
	(c) allowance for doubtful accounts $3,580.
3.		Inventory does not include goods costing $2,630 shipped out on consignment. Receivables of $2,630 were recorded on these goods.
4.		Investments include investments in common stock, trading $18,880 and available-for-sale $47,790, and franchises $9,190.
5.		Equipment costing $4,740 with accumulated depreciation $3,740 is no longer used and is held for sale. Accumulated depreciation on the other equipment is $38,660.

Prepare a balance sheet in good form (List Assets in order of liquidity.).