On August 31, the balance sheet of Concord Veterinary Clinic showed Cash $11,000, Accounts Receivable $3,700, Supplies $600, Equipment $6,000, Accounts Payable $5,600, Common Stock $15,000, and Retained Earnings $700. During September, the following transactions occurred.

1.		Paid $3,050 cash for accounts payable due.
2.		Collected $1,500 of accounts receivable.
3.		Purchased additional equipment for $2,600, paying $850 in cash and the balance on account.
4.		Performed services worth $8,800, of which $3,200 is collected in cash and the balance is due in October.
5.		Declared and paid a $500 cash dividend.
6.		Paid salaries $2,350, rent for September $1,150, and advertising expense $100.
7.		Incurred utilities expense for month on account $240.
8.		Received $13,500 from Capital Bank on a 6-month note payable.

Prepare a classified balance sheet at September 30. (List Current Assets in order of liquidity.) CONCORD VETERINARY CLINIC Balance Sheet September 30, 2017 Assets Current Assets Cash 21200 Accounts Receivable 7800 Supplies 600 Property, plant and Equipment 29600 Equipment 8600 Total Assets 38200 Liabilities and Stockholders' Equity Current Liabilities Notes Payable 13500 Accounts Payable 3600 Total Current Liabilities 17100 Stockholders' Equity Common Stock 15000 Retained Earnings 700 Total Stockholders' Equity 15700 Total Liabilities and Stockholders' Equity 34800