WRITING (Critique of Balance Sheet Format and Content) The following is the balance sheet of Sameed Brothers Corporation (000s omitted).

SAMEED BROTHERS CORPORATION Balance Sheet December 31, 2017
Assets
Current assets
Cash	$26,000
Marketable securities	18,000
Accounts receivable	25,000
Inventory	20,000
Supplies	4,000
Stock investment in subsidiary company	?20,000	$113,000
Investments
Treasury stock		25,000
Property, plant, and equipment
Buildings and land	91,000
Less: Reserve for depreciation	?31,000	60,000
Other assets
Cash surrender value of life insurance		??19,000
Total assets		$217,000 ?? ? ????
Liabilities and Stockholders Equity
Current liabilities
Accounts payable	$22,000
Reserve for income taxes	15,000
Customers accounts with credit balances	??????1	$ 37,001
Deferred credits
Unamortized premium on bonds payable		2,000
Long-term liabilities
Bonds payable		??60,000
Total liabilities		99,001
Common stock
Common stock, par $5	85,000
Earned surplus	24,999
Cash dividends declared	???8,000	?117,999
Total liabilities and stockholders equity		$217,000 ?? ? ????

Evaluate the balance sheet presented. State briefly the proper treatment of any item criticized.