The following is a December 31, 2013, post-closing trial balance for the Weismuller Publishing Company.

Account Title	Debits			Credits
Cash		91,000
Accounts receivable		186,000
Inventories		298,000
Prepaid expenses		174,000
Machinery and equipment		346,000
Accumulated depreciationequipment					123,000
Investments		166,000
Accounts payable					73,000
Interest payable					33,000
Unearned revenue					93,000
Taxes payable					43,000
Notes payable					265,000
Allowance for uncollectible accounts					29,000
Common stock					413,000
Retained earnings					189,000
Totals		1,261,000			1,261,000

Additional information:

1.	Prepaid expenses include $146,000 paid on December 31, 2013, for a two-year lease on the building that houses both the administrative offices and the manufacturing facility.
2.	Investments include $43,000 in Treasury bills purchased on November 30, 2013. The bills mature on January 30, 2014. The remaining $123,000 includes investments in marketable equity securities that the company intends to sell in the next year.
3.	Unearned revenue represents customer prepayments for magazine subscriptions. Subscriptions are for periods of one year or less.
4.	The notes payable account consists of the following:

	a.	a $53,000 note due in six months.
	b.	a $134,000 note due in six years.
	c.	a $78,000 note due in three annual installments of $26,000 each, with the next installment due August 31, 2014.

5.	The common stock account represents 413,000 shares of no par value common stock issued and outstanding. The corporation has 800,000 shares authorized.

Required:

Prepare a classified balanced sheet for the Weismuller Publishing Company at December 31, 2013.