Prepare a classified balance sheet at December 31, 2024, by updating ending balances from 2023 for transactions during 2024 and the additional information. The cost of furniture and fixtures and their accumulated depreciation are shown separately. Note: Amounts to be deducted should be indicated by a minus sign. Transactions during 2024 (current year) were as follows: Additional Information: The notes payable are dated June 30,2023 , and are due on June 30,2025 . Interest at 5% is payable annually on June 30. Depreciation on the furniture and fixtures for 2024 is $21,000. The furniture and fixtures originally cost $310,000