Problem 2-181 [LO 2-4) Consider the following account balances of Evan McGruder, Inc., as of December 31, Year 3. Accounts Payable $117,560 Equipment 422,000 Common Stock 202,000 Income Tax Payable 3,940 Retained Earnings 55,100 Notes Payable, due Year 5 343, 600 Accounts Receivable 2 02,900 Cash 97,300 Required: Prepare a classified balance sheet at June 30. Year 3