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 2024. For Notes receivable, $36,500 will be collected in 2024.

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, 2023.