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

Account Title	Debits			Credits
Cash		73,000
Short-term investments		188,000
Accounts receivable		129,000
Long-term investments		38,000
Inventories		218,000
Loans to employees		43,000
Prepaid expenses (for 2019)		19,000
Land		283,000
Building		1,580,000
Machinery and equipment		640,000
Patent		155,000
Franchise		43,000
Note receivable		265,000
Interest receivable		15,000
Accumulateddepreciation—building				623,000
Accumulateddepreciation—equipment				213,000
Accounts payable				192,000
Dividends payable (payable on1/16/19)				13,000
Interest payable				19,000
Taxes payable				43,000
Deferred revenue				63,000
Notes payable				306,000
Allowance for uncollectibleaccounts				11,000
Common stock				2,012,000
Retained earnings				194,000
Totals		3,689,000		3,689,000

Additional information:

The common stock represents 1.3 million shares of no par stockauthorized, 530,000 shares issued and outstanding.

The loans to employees are due on June 30, 2019.

The note receivable is due in installments of $53,000, payableon each September 30. Interest is payable annually.

Short-term investments consist of marketable equity securitiesthat the company plans to sell in 2019 and $53,000 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.

Deferred revenue represents customer payments for extendedservice contracts. Seventy percent of these contracts expire in2019, the remainder in 2020.

Notes payable consists of two notes, one for $103,000 due onJanuary 15, 2020, and another for $203,000 due on June 30,2021.

Required:
Prepare a classified balance sheet for Vosburgh at December 31,2018. (Amounts to be deducted should be indicated by aminus sign.)