Uhura Company has decided to expand its operations. The bookkeeper recently completed the balance sheet

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 $232,120
Accounts receivable (net) 342,120
Inventory (lower-of-average-cost-or-market) 403,120
Equity investments (trading)-at cost (fair value $121,740) 141,740
Property, plant, and equipment
Buildings (net) 571,740
Equipment (net) 161,740
Land held for future use 176,740
Intangible assets
Goodwill 82,120
Cash surrender value of life insurance 92,120
Prepaid expenses 14,120
Current liabilities
Accounts payable 136,740
Notes payable (due next year) 127,120
Pension obligation 83,740
Rent payable 51,120
Premium on bonds payable 55,120
Long-term liabilities
Bonds payable 501,740
Stockholders’ equity
Common stock, $1.00 par, authorized 400,000 shares, issued 292,120 292,120
Additional paid-in capital 162,120
Retained earnings ???????

Prepare a revised balance sheet given the available information. Assume that the accumulated depreciation balance for the buildings is $162,120 and for the equipment, $107,120. The allowance for doubtful accounts has a balance of $19,120. 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.)