1. The short-term investments account includes $30,000 in U.S. treasury bills purchased in May. The bills mature in July, 2024. 2. The accounts receivable account consists of the following: 3. The notes payable account consists of two notes of $62,000 each. One note is due on September 30, 2024, and the other is due on November 30, 2025. 4. The mortgage payable is a loan payable to the bank in semiannual installments of $5,000 each plus interest. The next payment is due on October 31,2024 . Interest has been properly accrued and is included in accrued expenses. 5. Nine hundred thousand shares of no par common stock are authorized, of which 440,000 shares have been issued and are outstanding. 6 . The land account includes $62,000 representing the cost of the land on which the company's office building resides. The remaining $37,000 is the cost of land that the company is holding for investment purposes. Required: Prepare a classified balance sheet for the Excell Company at June 30, 2024. Note: Amounts to be deducted should be indicated by a minus sign