Romneys Marketing Company has the following adjusted trial balance at December 31, 2012. No dividends were declared. However, 500 shares issued at the end of the year for $3,000 are included below:

	Debit	Credit
Cash		$	1,580
Accounts receivable			2,230
Interest receivable			140
Prepaid insurance			1,720
Notes receivable (long-term)			2,840
Equipment			15,500
Accumulated depreciation						$	2,810
Accounts payable							2,250
Accrued expenses payable							3,730
Income taxes payable							2,500
Unearned rent revenue							480
Contributed capital (800 shares)							3,660
Retained earnings							4,400
Sales revenue							37,250
Interest revenue							190
Rent revenue							620
Wages expense			18,800
Depreciation expense			1,740
Utilities expense			360
Insurance expense			760
Rent expense			9,430
Income tax expense			2,790
Total		$	57,890			$	57,890

1.	Prepare a classified balance sheet at December 31, 2012.(Be sure to list the assets and liabilities in order of their liquidity. Omit the "$" sign in your response.)