Chevron Corporation has the following balances as of December 31, 2023:

• Cash: $40,000
• Accounts Receivable: $60,000
• Prepaid Insurance: $10,000
• Equipment: $200,000
• Accumulated Depreciation: $40,000
• Accounts Payable: $20,000
• Salaries Payable: $15,000
• Common Stock: $100,000
• Retained Earnings: $135,000

Prepare a classified balance sheet for Chevron Corporation as of December 31, 2023.