The following is the ending balances of accounts at December 31,2018 for the Vosburgh Electronics Corporation.

AccountTitle	Debits			Credits
Cash		83,000
Short-terminvestments		198,000
Accountsreceivable		139,000
Long-terminvestments		43,000
Inventories		223,000
Loans toemployees		48,000
Prepaid expenses(for 2019)		24,000
Land		288,000
Building		1,630,000
Machinery andequipment		645,000
Patent		160,000
Franchise		48,000
Notereceivable		290,000
Interestreceivable		20,000
Accumulateddepreciation—building				628,000
Accumulateddepreciation—equipment				218,000
Accountspayable				197,000
Dividendspayable (payable on 1/16/19)				18,000
Interestpayable				24,000
Taxespayable				48,000
Deferredrevenue				68,000
Notespayable				316,000
Allowance foruncollectible accounts				16,000
Commonstock				2,032,000
Retainedearnings				274,000
Totals		3,839,000		3,839,000

Additional information:

1. The common stock represents 1.2 million shares of no par stockauthorized, 580,000 shares issued and outstanding.
2. The loans to employees are due on June 30, 2019.
3. The note receivable is due in installments of $58,000, payableon each September 30. Interest is payable annually.
4. Short-term investments consist of marketable equity securitiesthat the company plans to sell in 2019 and $58,000 in treasurybills purchased on December 15 of the current year that mature onFebruary 15, 2019. Long-term investments consist of marketableequity securities that the company does not plan to sell in thenext year.
5. Deferred revenue represents customer payments for extendedservice contracts. Seventy percent of these contracts expire in2019, the remainder in 2020.
6. Notes payable consists of two notes, one for $108,000 due onJanuary 15, 2020, and another for $208,000 due on June 30,2021.

Required:
Prepare a classified balance sheet for Vosburgh at December 31,2018.