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 2021. For Notes receivable, $31,500 will be collected in 2021.

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, 2020.