Clear Water Company reports the following balance sheet accounts as of December 31. Buildings Accounts receivable $ 25,000 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.