Presented is the adjusted trial balance of Scott Butler Corporation at December 31, 2020.

	Debit	Credit
Cash	$ 197,000
Trading Debt Securities (fair value, $153,000)	145,000
Fair Value Adjustment Trading Debt Securities	8,000
Accounts Receivable	435,000
Allowance for Doubtful Accounts		$ 25,000
Inventory (net realizable value, $600,000)	597,000
Available-for-sale Equity Securities (fair value, $278,000)	266,000
Fair Value Adjustment Available-for-sale Equity Securities	12,000
Held-to-maturity Debt Securities (fair value, $296,000)	299,000
Equipment	600,000
Accumulated Depreciation Equipment		60,000
Buildings	1,040,000
Accumulated Depreciation Buildings		152,000
Land	280,000
Patents, (net of accumulated amortization)	195,000
Franchises (net of accumulated amortization)	160,000
Notes Payable - Chase		90,000
Accounts Payable		136,000
Pension Liability		455,000
Accrued Liabilities		96,000
Notes Payable - Mellon		1,000,000
Bonds Payable		920,000
Discount on Bonds Payable	193,000
Deferred Income Tax Liability		3,000
Common Stock		1,000,000
Paid-in Capital in Excess of Par Value		80,000
Treasury Stock	19,000
Retained Earnings		115,000
Dividends	27,000
Sales		8,100,000
Cost of Goods Sold	4,800,000
Selling Expenses	2,000,000
Administrative Expenses	950,000
Dividend Revenue		124,000
Interest Expense	218,000
Unrealized Holding Gain on Trading Securities Income		8,000
Unrealized Holding Gain on AFS Securities Equity		12,000
Interest Revenue		87,000
Gain on Sale of Intangible Assets		63,000
Income Tax Expense	82,000
Deferred Income Tax Expense	3,000
Total	$ 12,526,000	$ 12,526,000

Additional information:

1. The notes payable to Chase is short-term.
2. The notes payable to Mellon is long-term.
3. The companys bonds are due in 5 years.
4. Of the companys $5 par value common stock, there are 1,000,000 shares authorized, 200,000 shares issued, and 159,000 shares outstanding.
5. The company did not issue or buy back any stock during the year.

Prepare a classified balance sheet.

Prepare a statement of comprehensive income. Round EPS to 2 decimal places.

Prepare a statement of stockholders equity.