Selected financial information for Sunland as of December 31, 2017, follows:

Accounts payable		$208,000		Land		$106,000
Accounts receivable		190,000		Licences		59,000
Accumulated depreciationbuilding		79,000		Long-term equity investments		45,000
Building		256,000		Mortgage payable		219,000
Cash		15,500		Notes payable		54,000
Goodwill		36,000		Prepaid expenses		6,800
Interest payable		16,000		Salaries payable		27,500
J. Chrowder, capital		95,300		Supplies		11,000
				Unearned revenue		26,500

Additional information:

1.		All accounts have normal balances.
2.		$16,000 of the mortgage payable will be paid before December 31, 2018.
3.		The notes payable are payable on May 17, 2018.

1. Prepare a classified balance sheet.