Sunshine Sushi, a Japanese restaurant, has the following adjusted trial balance with accounts listed in alphabetical order. For the bank loan, $78,750 is due in 2024. For Notes receivable, $37,750 will be collected in 2024.

Account title		Debit			Credit
Accounts payable				$	31,300
Accumulated depreciation, equipment					95,200
Accumulated depreciation, furniture					63,000
Bank loan					539,000
Cash	$	154,000
Equipment		357,000
Operating expenses		34,650
Furniture		168,000
Merchandise Inventory		30,000
Natsuki Miyakawa, capital					48,000
Natsuki Miyakawa, withdrawal		13,600
Notes receivable		106,750
Revenue					67,500
Wages payable					20,000
Total	$	864,000		$	864,000

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