The following is the ending balances of accounts at December 31, 2024, for the Vosburgh Electronics Corporation.

Account Title	Debits	Credits
Cash	$ 89,000
Short-term investments	204,000
Accounts receivable	145,000
Long-term investments	46,000
Inventory	226,000
Receivables from employees	51,000
Prepaid expenses (for 2025)	27,000
Land	291,000
Building	1,660,000
Equipment	648,000
Patent (net)	163,000
Franchise (net)	51,000
Notes receivable	305,000
Interest receivable	23,000
Accumulated depreciationbuilding		$ 631,000
Accumulated depreciationequipment		221,000
Accounts payable		200,000
Dividends payable (payable on 1/16/2025)		21,000
Interest payable		27,000
Income taxes payable		51,000
Deferred revenue		71,000
Notes payable		322,000
Allowance for uncollectible accounts		19,000
Common stock		2,044,000
Retained earnings		322,000
Totals	$ 3,929,000	$ 3,929,000

Additional information:

1. The receivables from employees are due on June 30, 2025.
2. The notes receivable are due in installments of $61,000, payable on each September 30. Interest is payable annually.
3. Short-term investments consist of securities that the company plans to sell in 2025 and $61,000 in treasury bills purchased on December 15 of the current year that mature on February 15, 2025. Long-term investments consist of securities that the company does not plan to sell in the next year.
4. Deferred revenue represents payments from customers for extended service contracts. Eighty percent of these contracts expire in 2025, the remainder in 2026.
5. Notes payable consists of two notes, one for $111,000 due on January 15, 2026, and another for $211,000 due on June 30, 2027.

Required:

Prepare a classified balance sheet for Vosburgh at December 31, 2024.

Note: Amounts to be deducted should be indicated by a minus sign.