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

Accounts payable		$239,000
Accounts receivable		139,000
Accumulated depreciationbuildings		179,000
Accumulated depreciationequipment		51,000
Allowance for doubtful accounts		5,000
Bonds payable (10%, due 2025)		499,000
Buildings		949,000
Cash		41,000
Common stock ($10 par value; 490,000 shares authorized, 149,000 shares issued)		1,490,000
Dividends payable		79,000
Equipment		274,000
Fair value adjustmentavailable-for-sale securities (Dr)		7,000
Goodwill		199,000
Income taxes payable		119,000
Inventory		169,000
Investment in Mara common stock (30% ownership), at equity		379,000
Investment in Sasse common stock (10% ownership), at cost		277,000
Land		389,000
Notes payable (due 2018)		69,000
Paid-in capital in excess of parcommon stock		139,000
Premium on bonds payable		39,000
Prepaid insurance		15,000
Retained earnings		102,000
Short-term investment, at fair value (and cost)		179,000
Unrealized gainavailable-for-sale securities		7,000

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. (List assets in order of liquidity. List Property, plant and equipment list in order of land, buildings and equipment.)