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

• Cash: $1,700,000
• Accounts Receivable: $3,500,000
• Prepaid Insurance: $600,000
• Equipment: $12,000,000
• Accumulated Depreciation: $6,500,000
• Accounts Payable: $3,000,000
• Salaries Payable: $600,000
• Common Stock: $5,000,000
• Retained Earnings: $3,560,000

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