Sunshine Sushi, a Japanese restaurant, has the following adjusted trial balance with accounts listed in alphabetical order. For the bank loan, $73,500 is due in 2021. For Notes receivable, $36,500 will be collected in 2021.

Account title		Debit			Credit
Accounts payable				$	27,750
Accumulated depreciation, equipment					81,000
Accumulated depreciation, furniture					41,250
Bank loan					446,000
Cash	$	134,000
Equipment		303,750
Operating expenses		62,300
Furniture		110,000
Merchandise Inventory		25,000
Natsuki Miyakawa, capital					36,000
Natsuki Miyakawa, withdrawal		6,600
Notes receivable		89,600
Revenue					61,250
Wages payable					38,000
Total	$	731,250		$	731,250

Using the template provided, prepare a classified balance sheet for the year-ended December 31, 2020.