Golden Wedding Dress Company designs custom wedding dresses for brides to be. The person preparing the adjusting entries at year-end was unable to complete the adjustments due to illness. You have been given the following unadjusted trial balance along with some additional information for the December 31, 2017, year-end.

Account	Unadjusted Balance
Accounts receivable	$	82,800
Accum. deprec., building		136,000
Accum. deprec., equipment		352,000
Advance sales		236,000
Allowance for doubtful accounts		800
Building		455,000
Cash		89,100
Equipment		659,000
Estimated warranty liability		5,200
Income tax expense		30,520
Land		141,000
Merchandise inventory		73,800
Mortgage payable		234,251
Sarah Golden, capital		222,569
Note payable		170,000
Other operating expenses		1,181,000
Sales		1,365,000
Sales returns and allowances		9,600

Other information: 1. Assume all accounts have a normal balance. 2. 80% of the balance in the Advance Sales account is for wedding dresses to be made and delivered by Golden during 2018; the remaining 20% is from sales earned during 2017. 3. Golden warranties its wedding dresses against defects and estimates its warranty liability to be 3% of adjusted net sales. 4. The 4%, 5-year note payable was issued on October 1, 2017; interest is payable annually each September 30. 5. A partial amortization schedule for the mortgage follows:

Year	Interest Expense			Principal Portion			Annual Payment*			Principal Balance at Dec. 31
2015	$	12,146		$	22,233		$	34,379		$	281,420
2016		11,257			23,122			34,379			258,298
2017		10,332			24,047			34,379			234,251
2018		9,370			25,009			34,379			209,242
2019		8,370			26,009			34,379			183,233

*Payments are made annually each January 2.

6. Uncollectible accounts are estimated to be 1.5% of outstanding receivables. 7. A physical count of the inventory showed a balance actually on hand of $63,600. 8. The balance in Income Tax Expense represents taxes accrued and paid for the 2017 year at the rate of $2,775 per month. Assume the income tax rate is 20%

2. Prepare a classified balance sheet. (Be sure to list the assets and liabilities in order of their liquidity. Round the final answers to the nearest whole dollar amount.)

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