The following is the ending balances of accounts at December 31, 2016, for the Weismuller Publishing Company.

Account Title	Debits	Credits
Cash		99,000
Accounts receivable		194,000
Inventories		302,000
Prepaid expenses		182,000
Machinery and equipment		354,000
Accumulated depreciationequipment					127,000
Investments		174,000
Accounts payable					77,000
Interest payable					37,000
Deferred revenue					97,000
Taxes payable					47,000
Notes payable					285,000
Allowance for uncollectible accounts					33,000
Common stock					417,000
Retained earnings					185,000
Totals		1,305,000			1,305,000

Additional information:
1.	Prepaid expenses include $154,000 paid on December 31, 2016, for a two-year lease on the building that houses both the administrative offices and the manufacturing facility.
2.	Investments include $47,000 in Treasury bills purchased on November 30, 2016. The bills mature on January 30, 2017. The remaining $127,000 includes investments in marketable equity securities that the company intends to sell in the next year.
3.	Deferred 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 $57,000 note due in six months.
	b.	a $138,000 note due in six years.
	c.	a $90,000 note due in three annual installments of $30,000 each, with the next installment due August 31, 2017.

5.	The common stock account represents 417,000 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, 2016.(Amounts to be deducted should be indicated by a minus sign.)