Dynamic Weight Loss Co. offers personal weight reduction consulting services to individuals. After all the accounts have been closed on June 30, 20Y7, the end of the fiscal year, the balances of selected accounts from the ledger of Dynamic Weight Loss are as follows:

Accounts payable	$51,200
Accounts receivable	187,500
Accumulated depreciation-equipment	186,000
Cash	?
Common stock	100,000
Equipment	325,900
Land	375,000
Prepaid insurance	8,400
Prepaid rent	6,000
Retained earnings	620,300
Salaries payable	7,500
Supplies	11,200
Unearned fees	21,000

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. 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.