Preston Services' financial accounting information for the year ending June 30, 2019 is presented below. Assume all accounts have a normal balance.

Cash$ 8,180

Equipment$ 36,190

Accounts Payable$ 4,880

Accounts Receivable$ 3,560

Accumulated Depreciation$ 840

Unearned Revenue$ 180

Merchandise Inventory$ 7,870

Prepaid Insurance$ 2,070

Bank Loan$ 36,000

Presto, Capital$ 15,970

The bank loan is payable over 3 years and $12,000 will be paid by June 30, 2020.

Required

Makee a classified balance sheet using the balances listed above.

Select accounts according to their classification. If more than one account is used under a classification, enter them in the order of appearance in the list above. For example, if cash and accounts receivable are both current assets, choose cash for the first drop down menu, and accounts receivable for the second.