Adams Company reports the following balance sheet accounts as of December $31.$

Salaries payable $ $6,100$ D$.$ Adams, Capital $ $62,000$

Buildings $56,600$ Notes payable $($due in $9$ years$)32,000$

Prepaid rent $7,100$ Office supplies $2,200$

Merchandise inventory $14,200$ Land $24,000$

Accounts payable $11,000$ Accumulated depreciation$$Building $5,200$

Prepaid insurance $3,200$ Mortgages payable $($due in $5$ years$)14,000$

Accounts receivable $5,000$ Cash $18,000$

Required:

Prepare a classified balance sheet.