On March 31 2020, the adjusted year-end account balances of Pacific West Company were as follows:

Accounts Payable

$32,500

Equipment

$140,000

Accounts Receivable

26,000

Interest Revenue

4,400

Accumulated Depreciation

24,000

Merchandise Inventory

52,500

Depreciation Expense

8,000

Rent and Utilities Expense

77,000

Cash

7,000

Salaries Expense

236,000

Cost of Goods Sold

599,700

Sales

1,010,000

Sue Roberts, Capital

133,000

Sales Discounts

2,7,700

Sue Roberts, Withdrawals

30,000

Prepare, in good form, a classified Balance Sheet. Pacific West Company uses the perpetual inventory method. Will need to calculate the new balance for the capital account