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

• Cash: $550,000
• Accounts Receivable: $850,000
• Prepaid Insurance: $150,000
• Equipment: $4,500,000
• Accumulated Depreciation: $2,500,000
• Accounts Payable: $650,000
• Salaries Payable: $145,000
• Common Stock: $1,250,000
• Retained Earnings: $960,000

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