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Sunshine Sushi, a Japanese restaurant, has the following adjusted trial balance with accounts listed in alphabetical order. Prepare a classified balance sheet for the year-ended

Sunshine Sushi, a Japanese restaurant, has the following adjusted trial balance with accounts listed in alphabetical order. Prepare a classified balance sheet for the year-ended December 31, 2017. For the bank loan, $50,000 is due in 2018. For Notes receivable, $30,000 will be collected in 2018.
Account Title Debit Credit
Accounts payable $57,321
Accumulated depreciation, equipment 98,000
Accumulated depreciation, furniture 48,600
Bank loan 687,536
Cash $305,687
Equipment 450,300
Operating expenses 45,987
Furniture 160,000
Merchandise inventory 30,000
Natsuki Miyakawa, capital 32,241
Natsuki Miyakawa, withdrawal 25,000
Notes receivable 65,000
Revenue 125,689
Wages payable 32,587
Total $1,081,974 $1,081,974

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