The following is the adjusted trial balance of Sierra Company.

Sierra Company
Adjusted Trial Balance
December 31
Account Title	Debit	Credit
Cash	$ 17,000
Prepaid insurance	1,100
Notes receivable (due in 5 years)	5,200
Buildings	50,000
Accumulated depreciation—Buildings		$ 18,000
Accounts payable		5,500
Notes payable (due in 3 years)		6,000
Common stock		12,000
Retained earnings		7,500
Dividends	4,000
Consulting revenue		39,500
Wages expense	4,100
Depreciation expense—Buildings	5,000
Insurance expense	2,100
Totals	$ 88,500	$ 88,500

Use the information in the adjusted trial balance to prepare Sierra Company’s classified balance sheet as of December 31.