The following is an alphabetical list of Sarasotas Bakerys adjusted account balances at the end of the companys fiscal year on November 30, 2021:

Accounts payable		$33,310		Merchandise inventory		$34,360
Accounts receivable		13,670		Mortgage payable		106,000
Accumulated depreciationbuilding		61,200		Prepaid insurance		4,500
Accumulated depreciationequipment		19,880		Property tax expense		3,500
Building		175,000		Purchases		624,700
B. Hachey, capital		104,480		Purchase discounts		6,300
B. Hachey, drawings		12,600		Purchase returns and allowances		13,315
Cash		29,070		Rent revenue		3,600
Depreciation expense		14,600		Salaries expense		122,000
Equipment		57,000		Salaries payable		8,500
Freight in		5,160		Sales		878,000
Freight out		8,200		Sales discounts		8,280
Insurance expense		9,000		Sales returns and allowances		9,845
Interest expense		5,500		Unearned revenue		3,000
Land		80,000		Utilities expense		20,600

Additional information:
1.		Sarasotas Bakery uses a periodic inventory system.
2.		Of the mortgage payable, $8,600 is due on March 31, 2022.
3.		A physical count determined that merchandise inventory on hand at November 30, 2021, was $37,440.
4.		The owner made no capital contributions during the year.

Prepare a statement of owners equity for the November 30, 2021, year end. (List items that increase owner's equity first.) Prepare a classified balance sheet for the November 30, 2021, year end. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.)