Facebook, Inc. has the following account balances as of December 31, 2023:

• Cash: $25,000
• Accounts Receivable: $45,000
• Prepaid Expenses: $5,000
• Equipment: $100,000
• Accumulated Depreciation: $20,000
• Accounts Payable: $15,000
• Salaries Payable: $10,000
• Common Stock: $50,000
• Retained Earnings: $80,000

Prepare a classified balance sheet for Facebook, Inc. as of December 31, 2023.