The following is the ending balances of accounts at June $30,2024,$ for Excell Company.

Account Title Debits Credits

Cash $ $97,000$

Short$-$term investments $79,000$

Accounts receivable $($net$)294,000$

Prepaid expenses $($for the next $12$ months$)46,000$

Land $89,000$

Buildings $334,000$

Accumulated depreciation$$buildings $ $167,000$

Equipment $272,000$

Accumulated depreciation$$equipment $127,000$

Accounts payable $180,000$

Accrued liabilities $52,000$

Notes payable $114,000$

Mortgage payable $280,000$

Common stock $170,000$

Retained earnings $121,000$

Totals $ $1,211,000$ $ $1,211,000$

Additional information:

The short$-$term investments account includes $$25,000$ in U$.$S$.$ treasury bills purchased in May. The bills mature in July, $2024.$

The accounts receivable account consists of the following:

a$.$ Amounts owed by customers $ $231,000$

b$.$ Allowance for uncollectible accounts$$trade customers $(18,000)$

c$.$ Nontrade notes receivable $($due in three years$)72,000$

d$.$ Interest receivable on notes $($due in four months$)9,000$

Total $ $294,000$

The notes payable account consists of two notes of $$57,000$ each. One note is due on September $30,2024,$ and the other is due on November $30,2025.$

The mortgage payable is a loan payable to the bank in semiannual installments of $$5,600$ each plus interest. The next payment is due on October $31,2024.$ Interest has been properly accrued and is included in accrued expenses.

Nine hundred thousand shares of no par common stock are authorized, of which $340,000$ shares have been issued and are outstanding.

The land account includes $$57,000$ representing the cost of the land on which the company's office building resides. The remaining $$32,000$ is the cost of land that the company is holding for investment purposes.

Required:

Prepare a classified balance sheet for the Excell Company at June $30,2024.$

Note: Amounts to be deducted should be indicated by a minus sign.