Consider the following account balances of Evan McGruder, Inc., as of December 31, Year 3:

Accounts Payable	$	110,660		Retained Earnings		56,600
Equipment		423,500		Notes Payable, due Year 5		345,100
Common Stock		209,500		Accounts Receivable		204,400
Income Tax Payable		4,090		Cash		98,050

Prepare a classified balance sheet at December 31, Year 3.