Optimum Weight Loss Co. offers personal weight reduction consulting services to individuals. After all the accounts have been closed on November 30, 2016, the end of the fiscal year, the balances of selected accounts from the ledger of Optimum Weight Loss Co. are as follows:

Accounts Payable	$37,700
Accounts Receivable	116,750
Accumulated Depreciation-Equipment	186,400
Cash	?
Equipment	474,150
Land	300,000
Prepaid Insurance	7,200
Prepaid Rent	21,000
Salaries Payable	9,000
Cheryl Viers, Capital	710,300
Supplies	4,800
Unearned Fees	18,000

Prepare a classified balance sheet that includes the correct balance for Cash. Fixed assets must be entered in order according to account number. Be sure to complete the statement heading. Use the list of Labels and Amount Descriptions for the correct wording of text items other than account names. You will not need to enter colons (:) or the word "Less" on the balance sheet; they will automatically insert where necessary.