Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $620 were declared at the end of the year, and 500 additional shares of common stock ($0.10 par value per share) were issued at the end of the year for $3,000 in cash (for a total at the end of the year of 800 shares). These effects are included below:

Catenas Marketing Company
Adjusted Trial Balance
End of the Current Year
	Debit	Credit
Cash	$1,580
Accounts receivable	2,280
Interest receivable	108
Prepaid insurance	1,640
Long-term notes receivable	3,000
Equipment	15,690
Accumulated depreciation		$3,080
Accounts payable		2,480
Dividends payable		620
Accrued expenses payable		4,080
Income taxes payable		1,760
Unearned rent revenue		520
Common Stock (800 shares)		80
Additional paid-in capital		3,660
Retained earnings		1,480
Sales revenue		39,100
Rent revenue		820
Interest revenue		120
Wages expense	19,580
Depreciation expense	1,816
Utilities expense	388
Insurance expense	758
Rent expense	9,200
Income tax expense	1,760
Total	$57,800	$57,800

Prepare a classified balance sheet for the end of the current year.

\begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ CATENA'S MARKETING COMPANY } & \\ \hline \multicolumn{1}{|c|}{ Balance Sheet } \\ \hline Assets & \\ \hline Current assets: & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline Total current assets & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline Total assets & \\ \hline Liabilities & \\ \hline Current liabilities: & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline Liabilities & \\ \hline Current liabilities: & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline Total current liabilities & \\ \hline Stockholders' equity & \\ \hline & \\ \hline & \\ \hline & \\ \hline \hline & \\ \hline Total stockholders' equity & \\ \hline Total liabilities and stockholders' equity & \\ \hline \hline \end{tabular}