Selected accounts from the Pearson, Gomez, and Litt Partnership adjusted trial balance for the year ended December 31 follow.

Accounts payable	$ 6,000	Accounts receivable	$ 22,000
Cash	50,000	Gomez, Capital	25,000
Land	35,000	Long-term notes payable	30,000
Pearson, Capital	40,000	Litt, Capital	6,000

Prepare a classified balance sheet.