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Equity investments Finished Goods Franchises Goodwill Income Tax Payable Income Tax Receivable Interest Payable Interest Receivable Inventory Investments in Common Stock Investments in Stocks and Bonds Land Land Held for Future Use Notes Payable Notes Receivable Noncontrofling Interest Paid-in Capital in Excess of Par - Common Stock Paid-in Capital in Excess of Par-Preferred Stock Patents Accounts Payable Accounts Receivable Accrued Liabilities Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Advances to Employees Allowance for Doubtful Accounts Bonds Payable Bond Sinking Fund Buldings Cash Cash Surrender Value of Life Insurance CommonStock Construction in Process Copyrights Debt Invegrments Dividends Payable Discount on Bonds Payable Equipment Liabilities and Stockholders' Equity Payroll Tax Expense Payroll Taxes Payable. Pension Liability Pension Obligation Plant Assets Premium on Bonds Payable Preferred Stock Preferred Stock Investments Prepaid Advertising Prepaid Insurance Prepaid Expenses Prepaid Rent Raw Materials Receivables-Otficers Rent Payable Restricted Cash Retalned Earnings Salaries and Wages Payable Supplies: Presented below are a number of balance sheet items for Pina, Inc. for the current year, 2020. Prepare a classified balance sheet in good form. Common stock authorized was 400,000 shares, and preferred stock authorized was 20,000 shares. Assume that notes recelvable and notes payable are short-term, unless stated otherwise. Cost and fair value of debt investments (trading) are the same. (List Current Assets in order of liquidity. List Property. Plant and Equipment in order of Land, Buitding and Equipment.) Capital Stock Current Assets Current Liabilities Intangible Assets Long-term Investments Long-term Liabilities Property, Plant and Equipment Stockholders' Equity Total Assets Total Current Assets Total Current Liabilities Total Intangible Assets Total Liabilities Total Liabilities and Stockholders' Equity Total Long-term Investments Total Long-term Liabilities Total Property, Plant and Equipment Total Stockholders' Equity Raw Materials Receivables-Officers Rent Payable Restricted Cash Retained Earnings Salaries and Wages Payable Supplies Timberland Treasury Stock Trademarks Trading Securities Unearned Service Revenue Unearned Rent Reverue Unearned Subscriptions Revenue Withholding Taxes Payable Work-in-Process PINA, INC. Balance Sheet Assets 5