Uhura Company has decided to expand its operations. The bookkeeper recently completed the balance sheet presented below in order to obtain additional funds for expansion

UHURA COMPANY BALANCE SHEET FOR THE YEAR ENDED 2014

Current assets Cash$234,840 Accounts receivable (net)344,840 Inventory (lower-of-average-cost-or-market)405,840 Equity investments (trading)-at cost (fair value $122,430)142,430Property, plant, and equipment Buildings (net)572,430 Equipment (net)162,430 Land held for future use177,430Intangible assets Goodwill84,840 Cash surrender value of life insurance94,840 Prepaid expenses16,840Current liabilities Accounts payable137,430 Notes payable (due next year)129,840 Pension obligation84,430 Rent payable53,840 Premium on bonds payable57,840Long-term liabilities Bonds payable502,430Stockholders equity Common stock, $1.00 par, authorized 400,000 shares, issued 294,840294,840 Additional paid-in capital164,840 Retained earnings?

Prepare a revised balance sheet given the available information. Assume that the accumulated depreciation balance for the buildings is $164,840 and for the equipment, $109,840. The allowance for doubtful accounts has a balance of $21,840. The pension obligation is 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.)