Spicer Inc. showed the following alphabetized list of adjusted account balances at December 31, 2020. Assume that the preferred shares are non-cumulative. Accounts Payable Accounts Receivable Accumulated depreciation, Equipment $ 26,460 39,900 10,990 Accumulated depreciation, warehouse 21,980 Cash 9,100 Cash Dividends 20,300 Common Shares 119,000 Equipment 79,100 Income Tax Expense 41,300 Land 124,600 Notes Payable, due in 2023 34,300 Operating Expenses 109,900 Preferred Shares 39,900 Retained Earnings Revenue Narehouse 26,420 276,950 135,800 Required: Prepare a classified balance sheet at December 31, 2020 (Enter all amounts as positive values.)