The following is the ending balances of accounts at December 31, 2021, for the Vosburgh Electronics Corporation.

Account Title	Debits			Credits
Cash		73,000
Short-term investments		188,000
Accounts receivable		129,000
Long-term investments		38,000
Inventory		218,000
Receivables from employees		43,000
Prepaid expenses (for 2022)		19,000
Land		283,000
Building		1,580,000
Equipment		640,000
Patent (net)		155,000
Franchise (net)		43,000
Notes receivable		265,000
Interest receivable		15,000
Accumulated depreciationbuilding				623,000
Accumulated depreciationequipment				213,000
Accounts payable				192,000
Dividends payable (payable on 1/16/2022)				13,000
Interest payable				19,000
Income Taxes payable				43,000
Deferred revenue				63,000
Notes payable				306,000
Allowance for uncollectible accounts				11,000
Common stock				2,012,000
Retained earnings				194,000
Totals		3,689,000		3,689,000

Additional information:

1. The common stock represents 1.3 million shares of no par stock authorized, 530,000 shares issued and outstanding.
2. The receivables from employees are due on June 30, 2022.
3. The notes receivable are due in installments of $53,000, payable on each September 30. Interest is payable annually.
4. Short-term investments consist of securities that the company plans to sell in 2022 and $53,000 in treasury bills purchased on December 15 of the current year that mature on February 15, 2022. Long-term investments consist of securities that the company does not plan to sell in the next year.
5. Deferred revenue represents payments from customer for extended service contracts. Seventy percent of these contracts expire in 2022, the remainder in 2023.
6. Notes payable consists of two notes, one for $103,000 due on January 15, 2023, and another for $203,000 due on June 30, 2024.

Required: Prepare a classified balance sheet for Vosburgh at December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.)