Presented below is the trial balance of Scott Butler Corporation at December 31, 2014. Debit Credit Cash $ 199,630 Sales $ 8,103,580 Debt Investments (trading) (cost, $145,000) 156,580 Cost of Goods Sold 4,803,580 Debt Investments (long-term) 301,630 Equity Investments (long-term) 279,630 Notes Payable (short-term) 93,580 Accounts Payable 458,580 Selling Expenses 2,003,580 Investment Revenue 64,040 Land 260,000 Buildings 1,042,630 Dividends Payable 138,630 Accrued Liabilities 99,580 Accounts Receivable 438,580 Accumulated Depreciation-Buildings 152,000 Allowance for Doubtful Accounts 28,580 Administrative Expenses 901,040 Interest Expense 212,040 Inventory 599,630 Gain (extraordinary) 81,040 Notes Payable (long-term) 902,630 Equipment 603,580 Bonds Payable 1,002,630 Accumulated Depreciation-Equipment 60,000 Franchises 160,000 Common Stock ($5 par) 1,003,580 Treasury Stock 194,580 Patents 195,000 Retained Earnings 80,630 Paid-in Capital in Excess of Par 82,630 Totals $12,351,710 $12,351,710 Prepare a balance sheet at December 31, 2014, for Scott Butler Corporation. (Ignore income taxes). (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Building and Equipment. Enter account name only and do not provide the descriptive information provided in the question.)