Accounting help

2-The post-closing trial balance of Pharoah Company and other related information for the year 2025 are presented as follows.

Prepare a balance sheet as of December 31, 2025, so that all important information is fully disclosed.  (List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Construction in Process, and Equipment. Enter account name only and do not provide the descriptive information provided in the question.)

During 2025, the following occurred.

1.		Skysong Inc. sold part of its debt investment portfolio for $15,350. This transaction resulted in a gain of $3,750 for the firm. The company classifies these investments as available-for-sale.
2.		A tract of land was purchased for $14,540 cash.
3.		Long-term notes payable in the amount of $16,350 were retired before maturity by paying $16,350 cash.
4.		An additional $20,350 in common stock was issued at par.
5.		Dividends of $8,550 were declared and paid to stockholders.
6.		Net income for 2025 was $33,540 after allowing for depreciation of $11,350.
7.		Land was purchased through the issuance of $36,540 in bonds.
8.		At December 31, 2025, Cash was $38,540, Accounts Receivable was $43,140, and Accounts Payable remained at $31,540.

Prepare an unclassified balance sheet as it would appear at December 31, 2025.  (List Assets in order of liquidity. Enter account name only and do not provide the descriptive information provided in the question.)