Assume that Lee Inc. has the following accounts at the end of the current year:

1.		Common Shares
2.		Raw Materials Inventory
3.		FV-OCI Investments
4.		Unearned Rent Revenue
5.		Work-in-Process Inventory
6.		Intangible AssetsCopyrights
7.		Buildings
8.		Notes Receivable (due in three months)
9.		Cash (includes Restricted Cashsee item 12)
10.		Salaries and Wages Payable
11.		Accumulated DepreciationBuildings
12.		Restricted Cash (for plant expansion)
13.		Land Held for Future Plant Site
14.		Allowance for Doubtful Accounts
15.		Retained Earnings
16.		Unearned Revenue (earned in the next year)
17.		Accounts ReceivableOfficers (due in one year)
18.		Finished Goods Inventory
19.		Accounts Receivable
20.		Bonds Payable (due in four years)
21.		Accounts Payable
22.		Goodwill

Prepare a classified statement of financial position in good form (no monetary amounts are necessary).