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

Accounts Payable	$ 113,420	Retained Earnings	$ 56,000
Equipment	422,900	Notes Payable, due Year 5	344,500
Common Stock	206,500	Accounts Receivable	203,800
Income Tax Payable	4,030	Cash	97,750

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