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

Accounts payable		$239,600
Accounts receivable		139,100
Accumulated depreciationbuildings		180,200
Accumulated depreciationequipment		52,600
Allowance for doubtful accounts		5,200
Bonds payable (10%, due 2025)		500,300
Buildings		950,700
Cash		42,000
Common stock ($10 par value; 501,200 shares authorized, 150,000 shares issued)		1,500,000
Dividends payable		80,300
Equipment		275,400
Fair value adjustmentavailable-for-sale securities (Dr)		8,100
Goodwill		199,500
Income taxes payable		119,700
Inventory		170,600
Investment in Mara common stock (30% ownership), at equity		380,500
Investment in Sasse common stock (10% ownership), at cost		277,400
Land		389,600
Notes payable (due 2018)		69,100
Paid-in capital in excess of parcommon stock		130,300
Premium on bonds payable		40,900
Prepaid insurance		15,000
Retained earnings		102,600
Short-term investment, at fair value (and cost)		181,000
Unrealized gainavailable-for-sale securities		8,100

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.)