Selected accounts from Lue Companys adjusted trial balance for the year ended December 31 follow. Prepare a classified balance sheet.

Total equity	$ 31,600	Employee federal income taxes payable	$ 10,400
Equipment	41,600	Federal unemployment taxes payable	220
Salaries payable	35,600	FICAMedicare taxes payable	540
Accounts receivable	8,500	FICASocial Security taxes payable	4,300
Cash	55,500	Employee medical insurance payable	3,600
Current portion of long-term debt	5,600	State unemployment taxes payable	3,300
Notes payable (due in 6 years)	10,000	Sales tax payable (due in 2 weeks)	440