Ending balances as of june 30 2015 for ABC company

Particulars	debit	credit
cash	89000
Short term investments	71000
Net accounts recivables	286000
Prepaid expenses for next 12 months	38000
land	81000
Building	326000
equipment	268000
Accumulated equipment depreciation		123000
Accounts payable		176000
Accrued liabilities		48000
Notes payable		106000
Mortgage payable		220000
Common stock		130000
Retained earnings		193000
Accumulated depreciation on building		163000
Total	1159000	1159000

Additional information

a. short term investment includes 21000 in treasury bills purchased in may and the bills mature in july 2015

b. accounts receivable account consists of the following

Amount owned by customers	228000
Allowance for uncollectible trade customers	(18000)
Non trade notes receivable (due in three years)	68000
Interest received on notes (due in four months)	8000
total	286000

c. the notes payable account consists of two notes of $53000 each. one note due on september 30,2015 and other due on november 30,2016

d. mortgage payable is a loan payable to the bank in semi annual installments of $4400 each plus interest. next payment is due on october 31,2016. interest has been properly accrued and is included in accrued expenses

e. 800000 shares of no par common stock are authorized of which 260000 shares have been issued and are outstanding

f. the land account includes 53000 representing cost of land on which companys office building resides. the remaining 28000 is the cost of land that the company is holding for investment purposes.

Required: Prepare a classified balance sheet for ABC company at june 30,2015