The captions shown in the summarized statement above include the following: a. Current assets: cash, $151,000; accounts receivable (net), $201,000; inventory, $226,000; and prepaid insurance, $26,000. b. Investments: investment in equity securities, short term, $91,000, and long term, $412,000. c. Property, plant, and equipment: buildings, $1,510,000 less accumulated depreciation, $601,000; equipment, $510,000 less accumulated depreciation, $201,000; and land, $810,000. d. Intangible assets net of amortization: patent, $111,000; and copyright, $91,000. e. Current liabilities: accounts payable, $101,000; notes payable, short term, $151,000, and long term, $91,000; and income taxes payable, $61,000. f. Long-term liabilities: bonds payable due 2026. g. Shareholders' equity: common stock, $1,050,000; retained earnings, $810,000. Six hundred thousand shares of no par common stock are authorized, of which 210,000 shares were issued and are outstanding. Required: Prepare a corrected classified balance sheet for HHD, Incorporated, at December 31, 2024. Note: Amounts to be deducted should be indicated by a minus sign. Liabilities and Shareholders' Equity \begin{tabular}{|c|c|} \hline \multicolumn{2}{|l|}{ Current liabilities: } \\ \hline & \\ \hline & \\ \hline & \\ \hline & 0 \\ \hline \multirow{2}{*}{\multicolumn{2}{|c|}{ Long-term liabilities: }} \\ \hline & \\ \hline & \\ \hline & \\ \hline Total long-term liabilities & 0 \\ \hline Total liabilities & 0 \\ \hline \multicolumn{2}{|l|}{ Shareholders' equity: } \\ \hline & \\ \hline & \\ \hline Total shareholders' equity & 0 \\ \hline Total liabilities and shareholders' equity & $ \\ \hline \end{tabular}