Consider the following account balances of Evan McGruder, Incorporated, as of December 31, Year 3: Accounts Payable Equipment Common Stock Income Tax Payable $ 112,500 423,100 207,500 4,050 Retained Earnings Notes Payable, due Year 5 Accounts Receivable Cash $ 56,200 344,700 204,000 97,850 Required: Prepare a classified balance sheet at December 31, Year 3. EVAN MCGRUDER, INCORPORATED Balance Sheet