Tricam Engineering Trial Balance Classified Balance Sheet

3. The December 31, 2013 post-closing trial balance for Tricam Engineering, an exploration company, is presented below.
Account Title Debits Credits
Cash ............................................................ 52,000
Accounts receivable ..................................... 223,000
Allowance for uncollectible accounts ............. 15,000
Inventories ................................................... 200,000
Supplies ...................................................... 3,000
Investments ................................................. 140,000
Land ............................................................ 100,000
Buildings ..................................................... 500,000
Accumulated depreciation - buildings ............ 150,000
Machinery .................................................... 250,000
Accumulated depreciation - machinery ........... 80,000
Goodwill ...................................................... 36,000
Accounts payable ........................................ 125,000
Bonds payable ............................................. 500,000
Interest payable ............................................ 40,000
Common stock ............................................ 500,000
Retained earnings ......................................... ______ 94,000
Totals 1,504,000 1,504,000
Additional information provided is below:
1. Accounts receivable includes a $50,000 note receivable received from a customer that is due in 2015. Also included is interest on the note of $3,000 that is due in six months.
2. The land account includes land that cost $20,000 that the company has not used and is currently listed for sale.
3. The investment account includes a $10,000, 3-month certificate of deposit due in 40 days. The remaining investments will be sold within the next year.
4. The bonds payable account consists of the following:
a. a $200,000 issue due in six months.
b. a $300,000 issue due in six years.
5. The common stock account represents 500,000 shares of no par value common stock issued and outstanding. The corporation has 1,000,000 shares authorized.

Required:
Prepare a classified balance sheet for Tricam Engineering at December 31, 2013 using the post-closing trial balance and the additional information provided.