Sunshine Sushi, a Japanese restaurant, has the following adjusted trial balance with accounts listed in alphabetical order. WORK ON classified balance sheet for the year-ended December 31, 2017. For the bank loan, $60,000 is due in 2018. For Notes receivable, $40,000 will be collected in 2018.

Account Title Debit Credit

Accounts payable $57,321

Accumulated depreciation, equipment 98,000

Accumulated depreciation, furniture 48,600

Bank loan 6,87,536

Cash $3,04,398

Equipment 4,50,300

Operating expenses 55,000

Furniture 1,60,000

Merchandise inventory 30,000

Natsuki Miyakawa, capital 34,241

Natsuki Miyakawa, withdrawal 25,000

Notes receivable 65,000

Revenue 1,28,000

Wages payable 36,000

Total $10,89,698 $10,89,698