Sunshine Sushi, a Japanese restaurant, has the following adjusted trial balance with accounts listed in alphabetical order. For the bank loan, $63,350 is due in 2021. For Notes receivable, $37,250 will be collected in 2021.

Account title		Debit			Credit
Accounts payable				$	58,400
Accumulated depreciation, equipment					94,800
Accumulated depreciation, furniture					69,750
Bank loan					525,000
Cash	$	132,000
Equipment		355,500
Operating expenses		55,300
Furniture		186,000
Merchandise Inventory		43,500
Natsuki Miyakawa, capital					33,000
Natsuki Miyakawa, withdrawal		9,700
Notes receivable		89,950
Revenue					64,500
Wages payable					26,500
Total	$	871,950		$	871,950

Using the template provided, prepare a classified balance sheet for the year-ended December 31, 2020.