Sunshine Sushi, a Japanese restaurant, has the following adjusted trial balance with accounts listed in alphabetical order. For the bank loan, $$58,100$ is due in $2024.$ For Notes receivable, $$31,500$ will be collected in $2024.$

Account title Debit Credit

Accounts payable $ $61,125$

Accumulated depreciation, equipment $82,600$

Accumulated depreciation, furniture $67,125$

Bank loan $461,000$

Cash $ $139,000$

Equipment $309,750$

Operating expenses $38,150$

Furniture $179,000$

Merchandise Inventory $43,250$

Natsuki Miyakawa, capital $51,750$

Natsuki Miyakawa, withdrawal $11,500$

Notes receivable $103,950$

Revenue $73,000$

Wages payable $28,000$

Total $ $824,600$ $ $824,600$

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