Clear Water Company reports the following balance sheet accounts as of December $31.$

Buildings $ $25,000$

Accounts receivable $2,000$

Land $15,000$

Merchandise inventory $7,000$

Accounts payable $5,000$

Cash $8,000$

Notes payable $($due in $7$ years$)30,000$

Office supplies $1,000$

Common stock $10,000$

Retained earnings $6,000$

Wages payable $3,000$

Accumulated Depreciation$$Buildings $4,000$

Prepare a classified balance sheet.