Sunshine Sushi, a Japanese restaurant, has the following adjusted trial balance with accounts listed in alphabetical order. For the bank loan, $79,100 is due in 2024. For Notes receivable, $40,000 will be collected in 2024.

Account title		Debit			Credit
Accounts payable				$	130,400
Accumulated depreciation, equipment					85,400
Accumulated depreciation, furniture					54,750
Bank loan					417,000
Cash	$	138,000
Equipment		320,250
Operating expenses		38,850
Furniture		146,000
Merchandise Inventory		44,000
Natsuki Miyakawa, capital					33,000
Natsuki Miyakawa, withdrawal		11,400
Notes receivable		107,800
Revenue					58,250
Wages payable					27,500
Total	$	806,300		$	806,300

Using the template provided, prepare a classified balance sheet for the year-ended December 31, 2023.