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

• Cash: $4,000,000
• Accounts Receivable: $7,800,000
• Prepaid Insurance: $1,500,000
• Equipment: $26,000,000
• Accumulated Depreciation: $15,000,000
• Accounts Payable: $7,800,000
• Salaries Payable: $1,400,000
• Common Stock: $10,000,000
• Retained Earnings: $8,200,000

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