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Sweet Company has decided to expand its operations. The bookkeeper recently completed the following balance sheet in order to obtain additional funds for expansion. SWEET COMPANY BALANCE SHEET FOR THE YEAR ENDED 2020 Current assets Cash $ 232,000 Accounts receivable (net) 342,000 Inventory (lower-of-average-cost-or-market) 403,000 Equity investments (marketable) at cost (fair value $ 122,000) 142,000 Property, plant, and equipment Buildings (net) 572,000 Equipment (net) 162,000 Land held for future use 177,000 Intangible assets 82.000 Goodwill 92.000 Cash surrender value of life insurance Prepaid expenses 14.000 Current liabilities Accounts payable 137,000 Notes payable (due next year) 127,000 Pension obligation 84.000 Rent payable 51,000 Premium on bonds payable 55,000 Long-term liabilities Bonds payable 502,000 Stockholders' equity Common stock $1.00 par, authorized 400.000 shares, issued 292.000 292.000 Additional paid-in capital 162,000 2 Retained earnings Prepare a revised balance sheet given the available information. Assume that the accumulated depreciation balance for the buildings is $ 162,000 and for the equipment $ 107,000. The allowance for doubtful accounts has a balance of $ 19,000. The pension obligation is considered a long-term liability (tist Current Assets in order of liquidity. List Property, Plant and Equipment in order of Buildings and Equipment. Enter account name only and do not provide the descriptive information provided in the question.)