The following information is available for The Eagles Company for the year ended December 31, 2020:

Accounts payable 15,000

Salaries and wages payable 15,000

Stock investments (long-term) 11,000

Accumulated depreciation, building 10,000

Retained earnings 19,000

Common stock 8,000

Patents 4,500

Notes payable (due in 5 years) 85,000

Accounts receivable 3,600

Cash 4,400

Debt investments (short-term) 3,000

Land 20,000

Building 105,500

Instructions Use the above information to prepare a classified balance sheet for the year ended December 31, 2020.