I am struggling with a Classified Balance sheet based on the following adjusted trial balance

100	Cash	483,944.10
102	Accounts Receivable	755,400.00
103	Allowance for Doubtful Accounts		19,816.89
104	Merchandise Inventory	346,350.00
105	Estimated Returns Inventory	43,541.00
106	Office Supplies	2,465.00
107	Prepaid Insurance	10,500.00
120	Investments - Trading	60,000.00
121	Investments - Available for Sale	26,450.00
122	Investments - Held to Maturity	40,005.01
123	Valuation Allowance		35,000.00
140	Land	2,000,600.00
145	Building	1,843,723.48
146	Accumulated Depreciation - Building		1,500,000.00
151	Equipment	61,000.00
152	Accumulated Depreciation - Equipment		30,000.00
153	Office Furniture	22,500.00
154	Accumulated Depreciation - Office Furniture		4,500.00
201	Accounts Payable		904,850.00
202	Wages Payable		-
203	Interest Payable		-
204	Dividends Payable		-
205	Unearned Rent		4,000.00
206	Customer Refunds Payable		29,027.60
250	Notes Payable		212,000.00
251	Bonds Payable		400,000.00
252	Premium on Bonds Payable		-
253	Discount on Bonds Payable	-
252	Mortgage (Warehouse) Payable		198,000.00
300	Common Stock, $1 Par, 100,000 Authorized; 65,500 shares Issued/Outstanding		65,500.00
301	Paid In Capital - Excess of Par		510,544.99
330	Retained Earnings		2,149,604.10
331	Cash Dividends	100,000.00
340	Treasury Stock	18,000.00