The following are the accounts and their balances alphabetically listed for Jim Hutta, Orthodontist, on December 31, 2020 (service business)

Accounts payable $34,700

Accounts receivable $41,500

Accumulated depreciation - building $47,300

Accumulated depreciation - equipment $7,700

Building $55,900

Cash $3,400

Depreciation expense $1,900

Jim Hutta, capital $38,300

Equipment $24,200

Fees earned $71,100

Insurance expense $600

Notes payable- long term $3,200

Inventory $2,300

Other current liabilities $1,100

Prepaid insurance $600

Prepaid rent $4,700

Wages expense $17,800

Wages payable $2,400

Supplies $3,800

Unearned rent $1,700

1. prepare a classified balance sheet as of December 31, 2020 in good form