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

Current assets	$	676,000		Current liabilities	$	476,000
Investments		557,000		Long-term liabilities		587,000
Property, plant, and equipment		2,532,000		Shareholders' equity		2,940,000
Intangible assets		238,000
Total assets	$	4,003,000		Total liabilities and shareholders' equity	$	4,003,000

The captions shown in the summarized statement above include the following:
a.	Current assets: cash, $169,000; accounts receivable, $219,000; inventories, $244,000; and prepaid insurance, $44,000.
b.	Investments: investments in common stock, short term, $109,000, and long term, $179,000; and restricted cash, long term, $269,000.
c.	Property, plant, and equipment: buildings, $1,690,000 less accumulated depreciation, $619,000; equipment, $690,000 less accumulated depreciation, $219,000; and land, $990,000.
d.	Intangible assets: patent, $129,000; and copyright, $109,000.
e.	Current liabilities: accounts payable, $119,000; notes payable, short term, $169,000, and long term, $109,000; and taxes payable, $79,000.
f.	Long-term liabilities: bonds payable due 2021.
g.	Shareholders equity: common stock, $1,950,000; retained earnings, $990,000. Five hundred thousand shares of no par common stock are authorized, of which 390,000 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.)