Sigmund Corporation has the following account balances at September 30, 2020. Using this information, prepare a classified balance sheet as at September 30, 2020 under ASPE. Account Title Balance Accounts Payable $45,300 Accounts Receivable $43,700 Accumulated Depreciation $9,300 Cash $20,000 Common Shares $47,600 Merchandise Inventory $60,400 Notes Payable $120,000 Preferred Shares $54,700 Prepaid Rent $17,900 Property, Plant and Equipment $241,800 Retained Earnings Unearned Revenue $103,900 $3,000 Notes: Unlimited common shares are authorized and 2,300 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 $5 annually. The notes payable is payable over 6 years and $20,000 will be paid by September 30, 2021. Do not enter dollar signs or commas in the input boxes.