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

Total equity	$	31,000			Employee federal income taxes payable	$	9,800
Equipment		41,000			Federal unemployment taxes payable		310
Salaries payable		35,000			FICAMedicare taxes payable		510
Accounts receivable		7,300			FICASocial Security taxes payable		3,700
Cash		53,100			Employee medical insurance payable		3,000
Current portion of long-term debt		5,000			State unemployment taxes payable		2,700
Notes payable (due in 6 years)		10,000			Sales tax payable (due in 2 weeks)		380