The following are the ending account balances as of June 30, 2021 for Excell Company.

account title	Debts				Credits
Money	ps	119,000
Short-term investments		101,000
Accounts receivable (net)		316,000
Prepaid expenses (for the next 12 months)		68,000
Tierra		111,000
Buildings		356,000
Accumulated Depreciation—Buildings				ps	178,000
Equipment		283.000
Accumulated Depreciation—Equipment					138,000
Accounts payable					191,000
Accrued Obligations					63,000
Pay					136,000
mortgage payable					340.000
Common actions					280.000
Retained earnings					28,000
Totals	ps	1,354,000		ps	1,354,000

Additional Information:

1. The short-term investment account includes $36,000 in US Treasury bills purchased in May. The letters expire in July 2021.
2. The accounts receivable account is made up of the following:

a.	Amounts owed by customers	ps	249,000
b.	Provision for bad debts: commercial customers		(23,000	)
C.	Non-trade notes receivable (due in three years)		83,000
d.	Interest receivable on promissory notes (due in four months)		7,000
	Total	ps	316,000

3. The notes payable account consists of two promissory notes of $68,000 each. One note matures on September 30, 2021 and the other matures on November 30, 2022.
4. The mortgage payable is a loan payable to the bank in semi-annual installments of $6,800 each plus interest. The next payment is due on October 31, 2021. Interest has been accrued correctly and is included in accrued expenses.
5. 800,000 common shares without par value are authorized, of which 560,000 shares have been issued and are outstanding.
6. The land account includes $68,000 representing the cost of the land on which the company's office building is located. The remaining $43,000 is the cost of the land that the company has for investment purposes.

Required:
Prepare a classified balance sheet of the company Excell as of June 30, 2021.