The adjusted trial balance for Tybalt Construction on December 31 of the current year follows. \begin{tabular}{llr} 612 & Depreciation expense-Equipment & 6,750 \\ 623 & Wages expense & 29,000 \\ 633 & Interest expense & 3,400 \\ 637 & Insurance expense & 7,700 \\ 640 & Rent expense & 11,000 \\ 652 & Supplies expense & 5,000 \\ 682 & Postage expense & 2,000 \\ 683 & Property taxes expense & 4,500 \\ 684 & Repairs expense & 6,900 \\ 688 & Telephone expense & 3,000 \\ 690 & Utilities expense & 4,100 \\ & Totals & $434,000 \\ \hline \end{tabular} Prepare the classified balance sheet at December 31