The following information applies to the questions displayed below.]

The December 31, 2021, adjusted trial balance for Fightin' Blue Hens Corporation is presented below.

Accounts	Debit		Credit
Cash	$	11,100
Accounts Receivable		141,000
Prepaid Rent		5,100
Supplies		25,500
Equipment		310,000
Accumulated Depreciation					$	126,000
Accounts Payable						11,100
Salaries Payable						10,100
Interest Payable						4,100
Notes Payable (due in two years)						31,000
Common Stock						210,000
Retained Earnings						51,000
Service Revenue						410,000
Salaries Expense		310,000
Rent Expense		15,500
Depreciation Expense		31,000
Interest Expense		4,100
Totals	$	853,300			$	853,300

3. Prepare a classified balance sheet as of December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.)