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

Account Title

Debits

Credits

Cash

$ $119,000$

$$

Short$-$term investments

$101,000$

$$

Accounts receivable $($net$)$

$316,000$

$$

Prepaid expenses $($for the next $12$ months$)$

$68,000$

$$

Land

$111,000$

$$

Buildings

$356,000$

$$

Accumulated depreciation$$buildings

$$

$ $178,000$

Equipment

$283,000$

$$

Accumulated depreciation$$equipment

$$

$138,000$

Accounts payable

$$

$191,000$

Accrued liabilities

$$

$63,000$

Notes payable

$$

$136,000$

Mortgage payable

$$

$340,000$

Common stock

$$

$280,000$

Retained earnings

$$

$28,000$

Totals

$ $1,354,000$

$ $1,354,000$

Additional information:

$1$ The short$-$term investments account includes $$36,000$ in U$.$S$.$ treasury bills purchased in May. The bills mature in July, $2024.$

$2$ The accounts receivable account consists of the following:

a$.$ Amounts owed by customers

$ $249,000$

b$.$ Allowance for uncollectible accounts$$trade customers

$(23,000)$

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

$83,000$

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

$7,000$

Total

$ $316,000$

$3$ The notes payable account consists of two notes of $$68,000$ each. One note is due on September $30,2024,$ and the other is due on November $30,2025.$

$4$ The mortgage payable is a loan payable to the bank in semiannual installments of $$6,800$ each plus interest. The next payment is due on October $31,2024.$ Interest has been properly accrued and is included in accrued expenses.

$5$ Eight hundred thousand shares of no par common stock are authorized, of which $560,000$ shares have been issued and are outstanding.

$6$ The land account includes $$68,000$ representing the cost of the land on which the company's office building resides. The remaining $$43,000$ is the cost of land that the company is holding for investment purposes.

Prepare a classifed balance sheet for the Excell Company at June $30$