Berkshire Hathaway Inc. has the following balances as of December 31, 2023:

• Cash: $500,000
• Accounts Receivable: $800,000
• Prepaid Insurance: $100,000
• Equipment: $4,000,000
• Accumulated Depreciation: $1,500,000
• Accounts Payable: $600,000
• Salaries Payable: $140,000
• Common Stock: $1,200,000
• Retained Earnings: $960,000

Prepare a classified balance sheet for Berkshire Hathaway Inc. as of December 31, 2023.