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

Preparing a Classified Balance Sheet The following financial data for the St. John Corporation was collected as of December 31 . All accounts have normal balances. \begin{tabular}{|l|r|l|r|} \hline Accounts Receivable & $199,200 & Furniture \& Equipment & $202,800 \\ \hline Accounts Payable & 43,600 & Cash & 101,600 \\ \hline Prepaid Insurance & 9,400 & Accumulated Depreciation & 86,400 \\ \hline Common Stock & 408,800 & Inventory & 188,800 \\ \hline Retained Earnings & ? & & \\ \hline \end{tabular} Required