Sigmund Corporation has the following account balances at January 31, 2023. Using this information, prepare a classified balance sheet as at January 31, 2023 under ASPE.

Account Title	Balance
Accounts Payable	$46,300
Accounts Receivable	$41,500
Accumulated Depreciation	$8,400
Cash	$19,900
Common Shares	$42,600
Merchandise Inventory	$64,500
Notes Payable	$120,000
Preferred Shares	$59,700
Prepaid Rent	$11,400
Property, Plant and Equipment	$233,400
Retained Earnings	$91,100
Unearned Revenue	$2,600

Notes: Unlimited common shares are authorized and 2,100 have been issued and are currently outstanding. For preferred shares, 11,000 shares are authorized and 4,400 have been issued and are currently outstanding. Each share pays a cumulative dividend of $3 annually. The notes payable is payable over 5 years and $24,000 will be paid by January 31, 2024. Do not enter dollar signs or commas in the input boxes. Do not use the negative sign.

Sigmund Corporation
Balance Sheet
As at January 31, 2023
Assets
Current Assets
Cash	Answer
Accounts Receivable	Answer
Prepaid Rent	Answer
Merchandise Inventory	Answer
Total Current Assets		Answer
Property, Plant and Equipment (net)		Answer
Total Assets		Answer
Liabilities
Current Liabilities
Accounts Payable	Answer
Unearned Revenue	Answer
Notes Payable, Current Portion	Answer
Total Current Liabilities		Answer
Long-Term Liabilities
Notes Payable, Long-Term Portion		Answer
Total Liabilities		Answer
Shareholders' Equity
Contributed Capital
Preferred Shares, Answer authorized, Answer issued	Answer
Common Shares, unlimited authorized, Answer issued	Answer
Total Contributed Capital	Answer
Retained Earnings	Answer
Total Shareholders' Equity		Answer
Liabilities & Shareholders' Equity		Answer