The adjusted trial balance for Tybalt Construction on December 31 of the current year follows. TYBALT CONSTRUCTION Adjusted Trial Balance December 31 Number Account Title Debit Credit 101 Cash $ 5,000 126 Supplies 31,100 128 Prepaid insurance 7,000 167 Equipment 40,000 168 Accumulated depreciationEquipment $ 20,000 173 Building 150,000 174 Accumulated depreciationBuilding 50,000 183 Land 55,000 201 Accounts payable 16,500 203 Interest payable 2,500 208 Rent payable 3,500 210 Wages payable 2,500 213 Property taxes payable 900 236 Unearned revenue 14,500 251 Long-term notes payable 60,000 301 O. Tybalt, Capital 126,400 302 O. Tybalt, Withdrawals 13,000 404 Services revenue 97,000 406 Rent revenue 14,000 409 Interest revenue 4,100 606 Depreciation expenseBuilding 11,000 612 Depreciation expenseEquipment 6,000 623 Wages expense 52,900 633 Interest expense 5,100 637 Insurance expense 10,000 640 Rent expense 13,400 652 Supplies expense 7,400 683 Property taxes expense 5,000 Totals $ 411,900 $ 411,900 Oro Tybalt invested $5,000 cash in the business during the year. The O. Tybalt, Capital account balance was $121,400 on December 31 of the prior year.

Prepare the classified balance sheet at December 31 of the current year.