Prepare a classified balance sheet as of December $31,2022$

These items are taken from the financial statements of Cheyenne Corporation for 2022. Retained earnings (beginning of year) Utilities expense Equipment Accounts payable Cash Salaries and wages payable Common stock Dividends Service revenue Prepaid insurance Maintenance and repairs expense Depreciation expense Accounts receivable Insurance expense Salaries and wages expense Accumulated depreciation-equipment $35,340 2,140 70,340 20,230 14,290 7,920 12,000 12,000 70.650 8,420 1,660 3,120 13,630 2,680 39,650 21,790