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.

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