Indigo Company has decided to expand its operations. The bookkeeper recently completed the following bal. obtain additional funds for expansion. INDIGO COMPANY BALANCE SHEET FOR THE YEAR ENDED 2020 Current assets Cash $242,000 Accounts receivable (net) 352.000 Inventory (lower-of-average-cost-or-market) Equity investments (marketable)-at cost (fair value $132,000) 413,000 152.000 Property, plant, and equipment Buildings (net) 582,000 Equipment (net) 172.000 Land held for future use 187,000 Intangible assets Goodwill 92.000 Cash surrender value of life insurance 102.000 Prepaid expenses 24,000 Current liabilities Accounts payable 147,000 Notes payable (due next year) 137,000 Pension obligation 94,000 61,000 65,000 Rent payable Premium on bonds payable Long-term liabilities Bonds payable 512,000 Stockholders' equity Common stock, $1.00 par, authorized 400,000 shares, issued 302,000 Additional paid-in capital Retained earnings 302.000 172,000 Prepare a revised balance sheet given the available information. Assume that the accumulated deprecia is $172,000 and for the equipment, $117.000. The allowance for doubtful accounts has a balance of $25 considered a long-term liability. (List Current Assets in order of liquidity. List Property Plant and Equipment in considered a long-term liability. (List 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.) INDIGO COMPANY Balance Sheet Assets LA Liabilities and Stockholders' Equity s $