Preparing a Classified Balance Sheet The following financial data for the Marshall Corporation was collected as of December 31, 2016. All accounts have normal balances.

Furniture & Equipment $107,000

Accumulated Depreciation $48,800

Cash 50,400

Accounts Receivable 95,200

Common Stock 190,000

Accounts Payable 18,400

Prepaid Insurance 300

Inventory 93,000

Retained Earnings ?

Required Prepare a classified balance sheet as of December 31, 2016. (Do not use negative signs with your answers).