Account Description	Account Balance
	Accounts payable	$	20,700
	Accounts receivable		67,500
	Accumulated amortization, patent		50,700
	Accumulated depreciation, equipment		149,100
	Accumulated depreciation, vehicles		62,700
	Advertising payable		3,300
	Allowance for doubtful accounts		3,900
	Cash		29,100
	Common shares, 100,000 shares authorized; 25,000 shares were issued at an average price of $9.90; market price per share on March 31, 2017, was $11.10		?
	Equipment		471,000
	Income tax payable		55,500
	Notes payable**		147,000
	Patent		115,500
	Prepaid rent		55,500
	Retained earnings		?
	Unearned revenues		27,900
	Vehicles		81,900

*Assume that all accounts have normal balances. **$63,000 of the notes payable will be paid by March 31, 2018.

Required: Using the information from the alphabetized post-closing trial balance above, prepare a classified balance sheet for Sassy Pharmaceuticals Inc. as at March 31, 2017. (Enter all amounts as positive values.)

Analysis Component: 1. What percentage of the assets is financed by debt? (Round the final answer to 2 decimal places.)

2. What percentage of the assets is financed by equity? (Round the final answer to 2 decimal places.)