The following financial data for McKensie & Company was collected as of December 31, 2013. Cash 30,400 Delivery Equipment 160,000 Accounts Receivable 221,000 Accumulated Depreciation 70,000 Inventory 228,000 Accounts Payable 140,000 Prepaid Insurance 4,800 Common Stock 200,000 Supplies 12,800 Retained Earnings ? Required: Prepare a classified balance sheet as of December 31, 2013, for McKensie & Company