FINANCIAL STATEMENT PRESENTATION OF OPERATING ASSETS Athens, Inc., prepared the following post-closing trial balance at December 31, 2009:

Debit Credit Cash $ 3,100 Accounts receivable 28,000 Prepaid insurance 8,500 Land 21,200 Buildings 308,000 Equipment 124,000 Patent 9,800 Goodwill 42,400 Accounts payable Debit Credit Accumulated depreciation, buildings 102,000 Accumulated depreciation, equipment 48,000 Unearned revenue 9,700 Interest payable 3,800 Income taxes payable 17,100 Notes payable (due in 10 years) 170,000 Common stock 125,000 Retained earnings 61,800 Totals $545,000 $545,000 Required:
Prepare a classified balance sheet for Athens Inc. at December 31, 2009. Athens reports the three categories of operating assets in separate subsections of assets.