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The following is a December 31, 2013, post-closing trial balance for the Vosburgh Electronics Corporation.

Account Title	Debits			Credits
Cash		107,000
Short-term investments		222,000
Accounts receivable		163,000
Long-term investments		55,000
Inventories		235,000
Loans to employees		60,000
Prepaid expenses (for 2014)		36,000
Land		300,000
Building		1,750,000
Machinery and equipment		657,000
Patent		172,000
Franchise		60,000
Note receivable		350,000
Interest receivable		32,000
Accumulated depreciationbuilding					640,000
Accumulated depreciationequipment					230,000
Accounts payable					209,000
Dividends payable (payable on 1/16/14)					30,000
Interest payable					36,000
Taxes payable					60,000
Unearned revenue					80,000
Notes payable					340,000
Allowance for uncollectible accounts					28,000
Common stock					2,080,000
Retained earnings					466,000
Totals		4,199,000			4,199,000

Additional information:

1.	The common stock represents 1.7 million shares of no par stock authorized, 700,000 shares issued and outstanding.
2.	The loans to employees are due on June 30, 2014.
3.	The note receivable is due in installments of $70,000, payable on each September 30. Interest is payable annually.
4.	Short-term investments consist of marketable equity securities that the company plans to sell in 2014 and $70,000 in treasury bills purchased on December 15 of the current year that mature on February 15, 2014. Long-term investments consist of marketable equity securities that the company does not plan to sell in the next year.
5.	Unearned revenue represents customer payments for extended service contracts. 80 percent of these contracts expire in 2014, the remainder in 2015.
6.	Notes payable consists of two notes, one for $120,000 due on January 15, 2015, and another for $220,000 due on June 30, 2016.

Required:

1.	Prepare a classified balance sheet for Vosburgh at December 31, 2013.

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