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

Account Title	Debits			Credits
Cash		79,000
Accounts receivable		174,000
Inventories		292,000
Prepaid expenses		162,000
Machinery and equipment		334,000
Accumulated depreciationequipment					117,000
Investments		154,000
Accounts payable					67,000
Interest payable					27,000
Unearned revenue					87,000
Taxes payable					37,000
Notes payable					235,000
Allowance for uncollectible accounts					23,000
Common stock					407,000
Retained earnings					195,000
Totals		1,195,000			1,195,000

Additional information:

1.	Prepaid expenses include $134,000 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 $37,000 in Treasury bills purchased on November 30, 2013. The bills mature on January 30, 2014. The remaining $117,000 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 $47,000 note due in six months.
	b.	a $128,000 note due in six years.
	c.	a $60,000 note due in three annual installments of $20,000 each, with the next installment due August 31, 2014.

5.	The common stock account represents 407,000 shares of no par value common stock issued and outstanding. The corporation has 900,000 shares authorized.

Required:

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