Presented below are selected accounts from the adjusted trial balance ($ Millions) for Don Yuan Industries for June 30 of the current year. Debit Credit

Accounts Receivabletrade $895

Building and Equipment 1425

Cash in bankOperating 76

Interest Receivable 60

Installment receivables 120

Merchandise Inventory 100

Land 600

Notes receivableLong term 475

Petty cash 12

Prepaid expenses current 46

Supplies 28

Patent 85

Accounts PayableTrade 710

Accumulated Depreciation 375

Additional Paid in Capital 725

Allowance for Uncollectible Accounts 95

Cash Dividends Payable 50

Common Stock$1 par value 90

Income tax payable 105

Notes payable2 years 1000

Retained Earnings 85

Unearned Revenues2 years 125

Cash Dividends Declared 200

Income Summary 762

TOTALS $4122 $4122

Prepare a classified balance sheet using the account format for Don Yuan Industries.