The following accounts and account balances have been extracted from the accounting records of Catalinas Guatemalan Antiques, Inc at December 31, 2009. Balance Unearned rent revenue $ 15,500 Buildings 250,000 Inventory 7,500 Bonds payable (due in 2012) 200,000 Accounts payable 27,500 Note payable to bank due in 90 days 50,000 Retained Earnings (ending) 85,000 Premium on common stock (paid-in capital in excess of par) 75,000 Investment in stock of another company; intent is to hold long-term 50,000 Accounts receivable 46,000 Land used in the business as a plant site 100,000 Rent prepaid for next 12 months 4,800 Certificate of deposit with a bank (matures in 8 months) 32,000 Copyright 125,000 Cash in checking account 22,000 Accumulated depreciation Buildings 25,000 Land held for future plant site (speculation) 50,000 Salaries and wages payable 6,700 Common Stock 200,000 Allowance for doubtful accounts 2,600

Construct a classified balance sheet in good form for Catalinas for 2009.