Account Description		Account Balance*
Accounts payable	$	21,300
Accounts receivable		68,100
Accumulated amortization, patent		51,300
Accumulated depreciation, equipment		149,700
Accumulated depreciation, vehicles		63,300
Advertising payable		3,900
Allowance for doubtful accounts		4,500
Cash		29,700
Common shares, 100,000 shares authorized; 25,000 shares were issued at an average price of $10.50; market price per share on March 31, 2020, was $11.70		?
Equipment		477,000
Income tax payable		56,100
Notes payable**		153,000
Patent		116,100
Prepaid rent		56,100
Retained earnings		?
Unearned revenues		28,500
Vehicles		82,500

*Assume that all accounts have normal balances. **$69,000 of the notes payable will be paid by March 31, 2021. 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, 2020