Presented below is the trial balance of Vivaldi Corporation at December 31 201

Presented below is the trial balance of Vivaldi Corporation at December 31 2012. Debit Credit Cash $198410 Sales $7902630 Debt Investments (trading) (cost $145000) 155630 Cost of Goods Sold 4802630 Debt Investments (long-term) 300410 Equity Investments (long-term) 278410 Notes Payable (short-term) 92630 Accounts Payable 457630 Selling Expenses 2002630 Investment Revenue 64570 Land 260000 Buildings 1041410 Dividends Payable 137410 Accrued Liabilities 98630 Accounts Receivable 437630 Accumulated Depreciation%u2014Buildings 352000 Allowance for Doubtful Accounts 27630 Administrative Expenses 901570 Interest Expense 212570 Inventory 598410 Extraordinary Gain 81570 Notes Payable (long-term) 901410 Equipment 602630 Bonds Payable 1001410 Accumulated Depreciation%u2014Equipment 60000 Franchises 160000 Common Stock ($5 par) 1002630 Treasury Stock 193630 Patents 195000 Retained Earnings 79410 Paid-in Capital in Excess of Par 81410 $12340970 $12340970

Calculate ending retained earnings and prepare a balance sheet at December 31 2012 for Vivaldi Corporation. Ignore income taxes. (List current assets
in order of liquidity. List property plant and equipment in order of land building and equipment.)