The following information is available for The Eagles Company for the year ended December 31, 2021:

Salaries and wages payable 28,000

Stock investments (long-term) 86,000

Accumulated depreciation, building 28,000

Trademarks 23,000

Notes payable (due in 5 years) 118,000

Common stock 48,000

Accounts receivable 13,000

Accounts payable 35,000

Cash 18,000

Retained earnings 31,000

Debt investments (short-term) 13,000

Land 38,000

Building 128,000

Interest Payable 31,000

Use the above information to prepare a classified balance sheet for the year ended December 31, 2021.