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

Accounts payable		$239,100
Accounts receivable		140,800
Accumulated depreciationbuildings		180,000
Accumulated depreciationequipment		52,200
Allowance for doubtful accounts		6,700
Bonds payable (10%, due 2025)		500,900
Buildings		949,700
Cash		42,400
Common stock ($10 par value; 496,100 shares authorized, 149,100 shares issued)		1,491,000
Dividends payable		79,300
Equipment		275,800
Fair value adjustmentavailable-for-sale securities (Dr)		7,700
Goodwill		199,900
Income taxes payable		119,600
Inventory		169,500
Investment in Mara common stock (30% ownership), at equity		379,500
Investment in Sasse common stock (10% ownership), at cost		277,200
Land		389,900
Notes payable (due 2018)		70,900
Paid-in capital in excess of parcommon stock		137,900
Premium on bonds payable		39,600
Prepaid insurance		16,900
Retained earnings		104,000
Short-term investment, at fair value (and cost)		179,600
Unrealized gainavailable-for-sale securities		7,700

The investment in Sasse common stock is considered to be a long-term available-for-sale security. Prepare a classified balance sheet at December 31, 2017