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

Current assets	$	656,000		Current liabilities	$	456,000
Investments		542,000		Long-term liabilities		722,000
Property, plant, and equipment		2,392,000		Shareholders' equity		2,640,000
Intangible assets		228,000
Total assets	$	3,818,000		Total liabilities and shareholders' equity	$	3,818,000

The captions shown in the summarized statement above include the following:
a.	Current assets: cash, $164,000; accounts receivable, $214,000; inventories, $239,000; and prepaid insurance, $39,000.
b.	Investments: investments in common stock, short term, $104,000, and long term, $174,000; and restricted cash, long term, $264,000.
c.	Property, plant, and equipment: buildings, $1,640,000 less accumulated depreciation, $614,000; equipment, $640,000 less accumulated depreciation, $214,000; and land, $940,000.
d.	Intangible assets: patent, $124,000; and copyright, $104,000.
e.	Current liabilities: accounts payable, $114,000; notes payable, short term, $164,000, and long term, $104,000; and taxes payable, $74,000.
f.	Long-term liabilities: bonds payable due 2021.
g.	Shareholders equity: common stock, $1,700,000; retained earnings, $940,000. Four hundred thousand shares of no par common stock are authorized, of which 340,000 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.)