The following is the ending balances of accounts at December 31, 2016, for the Vosburgh Electronics Corporation.

Account Title	Debits			Credits
Cash		97,000
Short-term investments		212,000
Accounts receivable		153,000
Long-term investments		50,000
Inventories		230,000
Loans to employees		55,000
Prepaid expenses (for 2017)		31,000
Land		295,000
Building		1,700,000
Machinery and equipment		652,000
Patent		167,000
Franchise		55,000
Note receivable		325,000
Interest receivable		27,000
Accumulated depreciationbuilding					635,000
Accumulated depreciationequipment					225,000
Accounts payable					204,000
Dividends payable (payable on 1/16/17)					25,000
Interest payable					31,000
Taxes payable					55,000
Deferred revenue					75,000
Notes payable					330,000
Allowance for uncollectible accounts					23,000
Common stock					2,060,000
Retained earnings					386,000
Totals		4,049,000			4,049,000

Additional information:

1.	The common stock represents 1.2 million shares of no par stock authorized, 650,000 shares issued and outstanding.
2.	The loans to employees are due on June 30, 2017.
3.	The note receivable is due in installments of $65,000, 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 2017 and $65,000 in treasury bills purchased on December 15 of the current year that mature on February 15, 2017. Long-term investments consist of marketable equity securities that the company does not plan to sell in the next year.
5.	Deferred revenue represents customer payments for extended service contracts. Eighty percent of these contracts expire in 2017, the remainder in 2018.
6.	Notes payable consists of two notes, one for $115,000 due on January 15, 2018, and another for $215,000 due on June 30, 2019.

Required:

Prepare a classified balance sheet for Vosburgh at December 31, 2016. (Amounts to be deducted should be indicated by a minus sign.)