The following is an alphabetical list of the accounts of the Oliver Manufacturing Company as of December 31, 2007:

Accounts payable .............Interest payable

Accounts receivable ............Interest receivable

Accrued pension cost ..........Interest revenue

Accumulated depreciation: buildings ....Investment in available-for-sale securities

Accumulated depreciation: equipment .....Land

Accumulated depreciation: machinery .....Land for future plant site

Additional paid-in capital on common stock ..Loss on sale of equipment

Additional paid-in capital on preferred stock ..Machinery

Administrative expenses ...........Mortgage payable (20 equal annual payments)

Allowance for doubtful accounts .......Notes payable (short-term)

Bond sinking fund ............Notes receivable (short-term)

Bonds payable (due 2019) .........Office supplies

Buildings .................Patents (net)

Cash in bank ...............Preferred stock

Cash on hand ...............Premium on bonds payable

Cash surrender value of life insurance .....Prepaid insurance

Common stock ..............Raw materials

Cost of goods sold ............Retained earnings

Deferred taxes payable ...........Salaries payable

Dividends payable ............Sales

Equipment ................Sales discounts taken

Estimated warranty (1-year) obligations .....Sales returns

Finished goods ...............Selling expenses

General expenses ..............Temporary investments in marketable securities Trademarks

Income tax expense ............Treasury stock, at cost

Income taxes payable ............Unearned rent

Interest expense ...............Unrealized increase in value of available-for-sale securitie Work in process

Required

Prepare a balance sheet (without amounts) in proper format for the Oliver Manufacturing Company.