The following is a December 31, 2013, post-closing trial balance for the Vosburgh Electronics Corporation.

Account Title	Debits			Credits
Cash		67,000
Short-term investments		182,000
Accounts receivable		123,000
Long-term investments		35,000
Inventories		215,000
Loans to employees		40,000
Prepaid expenses (for 2014)		16,000
Land		280,000
Building		1,550,000
Machinery and equipment		637,000
Patent		152,000
Franchise		40,000
Note receivable		250,000
Interest receivable		12,000
Accumulated depreciation building					620,000
Accumulated depreciation equipment					210,000
Accounts payable					189,000
Dividends payable (payable on 1/16/14)					10,000
Interest payable					16,000
Taxes payable					40,000
Unearned revenue					60,000
Notes payable					300,000
Allowance for uncollectible accounts					8,000
Common stock					2,000,000
Retained earnings					146,000
Totals		3,599,000			3,599,000

Additional information:

1.	The common stock represents 1 million shares of no par stock authorized, 500,000 shares issued and outstanding.
2.	The loans to employees are due on June 30, 2014.
3.	The note receivable is due in installments of $50,000, payable on each September 30. Interest is payable annually.
4.	Short-term investments consist of marketable equity securities that the company plans to sell in 2014 and $50,000 in treasury bills purchased on December 15 of the current year that mature on February 15, 2014. Long-term investments consist of marketable equity securities that the company does not plan to sell in the next year.
5.	Unearned revenue represents customer payments for extended service contracts. Eighty percent of these contracts expire in 2014, the remainder in 2015.
6.	Notes payable consists of two notes, one for $100,000 due on January 15, 2015, and another for $200,000 due on June 30, 2016.

Required:

Prepare a classified balance sheet for Vosburgh at December 31, 2013.