The following data, presented in alphabetical order, are taken from the records of Nieto Corporation.
Accounts payable ......................................................................................$ 260,000
Accounts receivable .....................................................................................140,000
Accumulated depreciation—buildings ......................................................180,000
Accumulated depreciation—equipment .....................................................52,000
Allowance for doubtful accounts ....................................................................6,000
Bonds payable (10%, due 2028) ..................................................................500,000
Buildings ........................................................................................................950,000
Cash ..................................................................................................................62,000
Common stock ($10 par value; 500,000 shares authorized,
150,000 shares issued) ..............................................................................1,500,000
Dividends payable  ..........................................................................................80,000
Equipment  .....................................................................................................275,000
Goodwill  .........................................................................................................200,000
Income taxes payable  ...................................................... ............................120,000
Inventory  ........................................................................................................170,000
Investment in Mara common stock (30% ownership), at equity ..............380,000
Investment in Sasse common stock, at fair value  ......................................300,000
Land  .................................................. ..............................................................390,000
Notes payable (due 2021)  .................................................. ............................70,000
Paid-in capital in excess of par—common stock  ........................................130,000
Premium on bonds payable  .................................................. .........................40,000
Prepaid insurance  .................................................. ..........................................16,000
Retained earnings  .................................................. .........................................125,000
Short-term investments, at fair value  ...........................................................180,000
The investment in Sasse common stock is considered to be a long-term security.

Instructions
Prepare a classified balance sheet at December 31, 2020.