Sunshine Sushi, a Japanese restaurant, has the following adjusted trial balance with accounts listed in alphabetical order. For the bank loan, $61,950 is due in 2024. For Notes receivable, $47,250 will be collected in 2024.

Account title Debit Credit

Accounts payable $ 25,775

Accumulated depreciation, equipment 103,600

Accumulated depreciation, furniture 68,625

Bank loan 536,000

Cash $ 129,000

Equipment 388,500

Operating expenses 42,350

Furniture 183,000

Merchandise Inventory 34,500

Natsuki Miyakawa, capital 46,500

Natsuki Miyakawa, withdrawal 8,700

Notes receivable 88,200

Revenue 63,750

Wages payable 30,000

Total $ 874,250 $ 874,250

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