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

Prepare a revised balance sheet given the available information. Assume that the accumulated depreciation balance for the buildings is $165000 and for the equipment, $110000. The allowance for doubtful accounts has a balance of $22000. 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.)

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$235000 345000 406000 145000 575000 165000 180000 WATERWAY COMPANY BALANCE SHEET FOR THE YEAR ENDED 2020 Current assets Cash Accounts receivable (net) Inventory (lower-of-average-cost-or-market) Equity investments (marketable)-at cost (fair value $125000) Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use Intangible assets Goodwill Cash surrender value of life insurance Prepaid expenses Current liabilities Accounts payable Notes payable (due next year) Pension obligation Rent payable Premium on bonds payable Long-term liabilities Bonds payable Stockholders' equity Common stock, $1.00 par, authorized 400000 shares, issued 295000 Additional paid-in capital Retained earnings 85000 95000 17000 140000 130000 87000 54000 58000 505000 295000 165000 WATERWAY COMPANY Balance Sheet For the Year Ended December 31, 2020 Assets Current Assets Cash 235000 Accounts Receivable 367000 Less Allowance for Doubtful Accounts (22000) 345000 ??? Total Current Assets Long-term Investments ???? Cash Surrender Value of Life Insurance 95000 ???? Cash Surrender Value of Life Insurance 95000 Total Long-term Investments Property, Plant and Equipment Buildings Buildings 740000 Less Accumulated Depreciation-Buildings (165000) i 575000 Equipment 275000 Less 7 Accumulated Depreciation Equipment (110000) i 165000 Total Property, Plant and Equipment 180000 Intangible Assets Goodwill 85000 Total Assets Liabilities and Stockholders' Fauity Liabilities and Stockholders' Equity Current Liabilities Accounts Payable $ 140000 Notes Payable 130000 130000 Rent Payable 54000 Total Current Liabilities $ 324000 Long-term Liabilities Bonds Payable $ 505000 Add Premium on Bonds Payable 58000 563000 ?????? 87000 650000 974000 Stockholders' Equity quity Common Stock 295000 Additional Paid in Canital 1 Daid-in Canital 165000 400000 Stockholders' Equity Common Stock 295000 Additional Paid-in Capital 165000 460000 Retained Earnings Total Stockholders' Equity 1274000 Total Liabilities and Stockholders' Equity