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	$37,000
Accounts Receivable	118,000
Accumulated Depreciation-Equipment	187,400
Cash	?
Common Stock	75,000
Equipment	475,650
Land	300,000
Prepaid Insurance	6,400
Prepaid Rent	23,000
Retained Earnings	635,000
Salaries Payable	8,400
Supplies	4,800
Unearned Fees	17,900

CHART OF ACCOUNTSOptimum Weight Loss Co.General Ledger

	ASSETS
11	Cash
12	Accounts Receivable
13	Supplies
14	Prepaid Insurance
15	Prepaid Rent
16	Land
17	Equipment
18	Accumulated Depreciation-Equipment

	LIABILITIES
21	Accounts Payable
22	Salaries Payable
23	Unearned Fees

	EQUITY
31	Common Stock
32	Retained Earnings
33	Dividends
34	Income Summary

	REVENUE
41	Fees Earned

	EXPENSES
51	Wages Expense
52	Supplies expense
53	Rent Expense
54	Truck Expense
55	Depreciation Expense-Equipment
56	Insurance Expense
57	Miscellaneous Expense

Labels
Current assets
Current liabilities
Expenses
For the Year Ended November 30, 2016
November 30, 2016
Property, plant, and equipment
Revenues
Amounts Descriptions
Decrease in retained earnings
Increase in retained earnings
Less dividends
Net income
Net loss
Plus dividends
Retained earnings, December 1, 2015
Retained earnings, November 30, 2016
Total assets
Total current assets
Total expenses
Total liabilities
Total liabilities and stockholders equity
Total property, plant, and equipment
Total stockholders equity

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 account names. You will not need to enter colons (:) or the word "Less" on the balance sheet; they will automatically insert where necessary.