Spicer Inc. showed the following alphabetized list of adjusted account balances at December 31, 2023. Assume that the preferred shares are non-cumulative. Accounts Payable Accounts Receivable Accumulated depreciation, Equipment Accumulated depreciation, Warehouse Cash Cash Dividends Common Shares Equipment Income Tax Expense Land Notes Payable, due in 2026 Operating Expenses Preferred Shares Retained Earnings Revenue Warehouse $ 24,760 38,200 10,140 20,280 7,400 18,600 102,000 77,400 39,600 107,600 32,600 10 108,200 38,200 26,720 261,100 118,800 Required: Prepare a classified balance sheet at December 31, 2023. (Enter all amounts as positive values.)

Spicer Inc. showed the following alphabetized list of adjusted account balances at December 31,2023 . Assume that the preferred shares are non-cumulative. Required: Prepare a classified balance sheet at December 31, 2023. (Enter all amounts as positive values.)