Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $660 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 $3,240 in cash (for a total at the end of the year of 920 shares). These effects are included below:

Catenas Marketing Company
Adjusted Trial Balance
End of the Current Year
	Debit	Credit
Cash	$1,560
Accounts receivable	2,320
Interest receivable	124
Prepaid insurance	1,720
Long-term notes receivable	3,400
Equipment	16,490
Accumulated depreciation		$3,240
Accounts payable		2,640
Dividends payable		660
Accrued expenses payable		4,040
Income taxes payable		1,824
Unearned rent revenue		560
Common Stock (920 shares)		92
Additional paid-in capital		3,740
Retained earnings		1,640
Sales revenue		41,260
Rent revenue		860
Interest revenue		124
Wages expense	20,700
Depreciation expense	2,040
Utilities expense	428
Insurance expense	858
Rent expense	9,240
Income tax expense	1,800
Total	$60,680	$60,680

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