Spector Enterprises wishes to prepare financial statements for the past 7 months. From the unadjusted trial balance below, prepare the Classified Balance Sheet. (15 marks)

Spector Enterprises Unadjusted Trial Balance As at September 30, 2021

	Dr	Cr
Accounts payable	-	3,317
Accounts receivable	1,177	-
Accumulated depreciation, building	-	21,935
Accumulated depreciation, equipment	-	43,870
Advertising expense	17,334	-
Building	81,855	-
Cash	10,165	-
Depreciation expense, building	-	-
Depreciation expense, equipment	-	-
Equipment	131,610	-
Insurance expense	353	-
Interest receivable	235	-
Mortgage payable	-	6,099
Notes receivable	11,021	-
Other revenue	-	96,514
Prepaid insurance	1,819	-
Prepaid utilities	6,313	-
Rent expense	51,467	-
Sales	-	238,931
Supplies	8,453	-
Supplies expense	589	-
Teddy Bearheart, capital	-	165,743
Teddy Bearheart, withdrawals	81,748	-
Utilities expense	10,914	-
Wages and salaries expense	163,710	-
Wages payable	-	2,354
	578,763	578,763