Delta Air Lines, Inc. has the following balances as of December 31, 2023:

• Cash: $400,000
• Accounts Receivable: $700,000
• Prepaid Insurance: $80,000
• Equipment: $3,200,000
• Accumulated Depreciation: $1,200,000
• Accounts Payable: $400,000
• Salaries Payable: $120,000
• Common Stock: $1,000,000
• Retained Earnings: $760,000

Prepare a classified balance sheet for Delta Air Lines, Inc. as of December 31, 2023.