The balance sheet of Pina Corporation as of December 31,2025 , is as follows. Note 1: Buildings arestated at cost, except for one building that was recorded at appraised value. The excess of appraisal value over cost was $573 , 860 . Depreciation has been recorded based on cost. Note 2: Goodwill in the amount of $123 , 860 was recognized because the company believed that book value was not an accurate representation of the fair value of the company. The gain of $123 , 860 was credited to Retained Earnings. Note 3: Notes payable are long-term except for the current installment due of $100.000 . Prepare a corrected classified balance sheet in good form. The notes above are for information only. (List Current Assets in order of liquidity. List Property. Plant, and Equipment in order of Land, and Buildings, Enter account name only and do not provide the descriptive information provided in the question.) PINA CORPORATION Balance sheet Assets Assets Allocated to Trustee for Plant Expansion: Liabilities and Stockholders' Equity