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 $37,100 Accounts Receivable 117,650 Accumulated Depreciation-Equipment 185,000 Cash ? Equipment 475,250 Land 300,000 Prepaid Insurance 7,600 Prepaid Rent 22,800 Salaries Payable 8,400 Cheryl Viers, Capital 711,200 Supplies 5,000 Unearned Fees 17,800 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.