Here is the post-closing trial balance of Geronimo Company as of July 31, 2020.

	Debit	Credit
Cash	$ 60,000
Trading debt securities (fair value, $129,000)	143,000
Fair value adjustment - trading debt securities		$ 14,000
Accounts receivable	39,000
Allowance for doubtful accounts		3,000
Inventory (net realizable value, $60,000)	65,000
Allowance to reduce inventory to NRV		5,000
Available-for-sale debt securities (fair value, $57,000)	69,000
Fair value adjustment - available-for-sale debt securities		12,000
Held-to-maturity debt securities (fair value, 20,000)	22,000
Bond sinking fund	15,000
Equipment	112,000
Accumulated depreciation equipment		28,000
Patents (net of accumulated amortization)	21,000
Deferred income tax asset	4,000
Notes payable, short-term		25,000
Accounts payable		44,000
Bonds payable		160,000
Premium on bonds payable		45,000
Common stock, $1 par value, 100,000 shares authorized, 80,000 shares issued and outstanding		80,000
Paid-in capital in excess of par value		45,000
Retained earnings		81,000
Accumulated other comprehensive income		8,000
Total	$ 550,000	$ 550,000

Instructions: Prepare a classified balance sheet.