BAL SHEET- Please prepare a classified balance sheet.

• Sadie's CPA's fiscal year-end is September 30. The September 30, 2022, unadjusted trial balance appears below.

Accounts	Debits	Credits
Cash	$258,300
Accounts Receivable	292,400
Allowance for uncollectible accounts		$65,700
Supplies	12,900
Prepaid Rent
Investments	256,900
Equipment	630,000
Accumulated Depreciation		227,200
Accounts Payable		110,500
Salaries Payable		-0-
Unearned revenue		78,700
Interest Payable		-0-
Income tax payable		26,500
Notes Payable		230,000
Common Stock		328,000
Retained Earnings		337,500
Dividends	82,500
Service Revenue		1,304,900
Interest revenue		13,200
Salaries Expense	832,800
Depreciation Expense	-0-
Rent Expense	43,200
Supplies Expense	22,300
Utilities Expense	47,700
Interest Expense	-0-
Income tax expense	26,500
Restructuring costs	240,000
Gain on sale of equipment		23,300
Totals	2,745,500	2,745,500

Information necessary to prepare the year-end adjusting entries appears below.

a. The equipment has a useful life of ten years with no salvage value.

b. Employees' salaries are paid twice a month. The last pay period ended on September 15. Salaries earned from September 16 - September 30 are $12,700.

c. On November 1, 2021, Sadie's borrows $230,000 from a local bank and signs a note. The note requires interest to be paid annually beginning on August 1, 2022 at 12%. Principal and interest are due in annual installments over the next five years.

d. On February 1, 2022, the company paid $43,200 to rent office space for the next 24 months.

e. $3,000 of supplies remains on hand at September 30, 2022.

f. On September 30, Sadie's receives a utility bill of $2,300 for the month. The bill will not be paid until early October, 2022, and no entry was recorded when the bill was received.

g. On March 1, 2022, Sadie's received $78,700 from customers for accounting services for one year.

Additional Information:

• On October 31, 2021, Sadie issued 45,000 shares of common stock for $245,000. The common stock is no par, 800,000 shares authorized. On October 1, 2021, Sadie's had 250,000 shares issued and outstanding.
• The investments are long-term, except for the $50,000 T-bill purchased on September 15, 2022 and matures on November 15, 2022.
• The notes payable is due in annual payments over the next five years.