Dynamic Weight Loss Co. offers personal weight reduction consulting services to individuals. After all the accounts have been closed on June 30, 2018, the end of the fiscal year, the balances of selected accounts from the ledger of Dynamic Weight Loss are as follows: Accounts payable $36,000 Accounts receivable 116,000 Accumulated depreciation-equipment 186,400 Cash ? Common stock 75,000 Equipment 478,650 Land 300,000 Prepaid insurance 7,800 Prepaid rent 25,000 Retained earnings 635,900 Salaries payable 9,300 Supplies 4,500 Unearned fees 17,300 Prepare a classified balance sheet that includes the correct balance for Cash. Land must be entered as the first fixed asset. Be sure to complete the statement heading. Be sure to complete the statement heading. Refer to the Instructions and the list of Labels and Amount Descriptions for the exact wording of text entries. Negative amounts should be indicated by a minus sign. You will not need to enter colons (:) or the word "Less" on the balance sheet; they will automatically insert where necessary.