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

Total equity	$ 31,700	Employee federal income taxes payable	$ 10,500
Equipment	41,700	Federal unemployment taxes payable	230
Salaries payable	35,700	FICAMedicare taxes payable	520
Accounts receivable	8,700	FICASocial Security taxes payable	4,400
Cash	55,900	Employee medical insurance payable	3,700
Current portion of long-term debt	5,700	State unemployment taxes payable	3,400
Notes payable (due in 6 years)	10,000	Sales tax payable (due in 2 weeks)	450