The following data, presented in alphabetical order, are taken from the records of Sheridan Corporation.

Accounts payable		$239,500
Accounts receivable		140,600
Accumulated depreciationbuildings		179,800
Accumulated depreciationequipment		52,500
Allowance for doubtful accounts		5,500
Bonds payable (10%, due 2028)		500,600
Buildings		950,800
Cash		42,400
Common stock ($10 par value; 491,900 shares authorized, 150,000 shares issued)		1,500,000
Dividends payable		79,700
Equipment		275,700
Goodwill		200,600
Income taxes payable		119,400
Inventory		169,900
Investment in Mara common stock (30% ownership), at equity		379,700
Investment in Sasse common stock, at fair value		278,900
Land		389,800
Notes payable (due 2021)		70,700
Paid-in capital in excess of parcommon stock		136,600
Premium on bonds payable		39,700
Prepaid insurance		16,900
Retained earnings		102,300
Short-term investments, at fair value		181,000

The investment in Sasse common stock is considered to be a long-term security.

Prepare a classified balance sheet at December 31, 2020. (List assets in order of liquidity. List Property, plant and equipment list in order of land, buildings and equipment.)