Presented below is the balance sheet for HHD, Inc., at December 31, 2016.

The captions shown in the summarized statement above include the following:
a.	Current assets: cash, $155,000; accounts receivable, $205,000; inventories, $230,000; and prepaid insurance, $30,000.
b.	Investments: investments in common stock, short term, $95,000, and long term, $165,000; and restricted cash, long term, $255,000.
c.	Property, plant, and equipment: buildings, $1,550,000 less accumulated depreciation, $605,000; equipment, $550,000 less accumulated depreciation, $205,000; and land, $850,000.
d.	Intangible assets: patent, $115,000; and copyright, $95,000.
e.	Current liabilities: accounts payable, $105,000; notes payable, short term, $155,000, and long term, $95,000; and taxes payable, $65,000.
f.	Long-term liabilities: bonds payable due 2021.
g.	Shareholders equity: common stock, $1,250,000; retained earnings, $850,000. Five hundred thousand shares of no par common stock are authorized, of which 250,000 shares were issued and are outstanding.

Required:

Prepare a corrected classified balance sheet for HHD, Inc., at December 31, 2016. (Amounts to be deducted should be indicated by a minus sign.)