The following list of accounts is taken from the records of the Norman Company Ltd. at December 31, 2019:
Account	Balance
Accounts Payable	$125
Accounts Receivable	138
Bank Loan ( Due In 2020)	110
Building	400
Cash	250
Equipment	140
Land	115
Mortgage Payable (due 2021)	280
Notes Receivable, due within 90 Days	18
Prepaid Insurance	12
Retained Earnings	214
Salaries Payable	14
Common Stock	400
Unused Supplies	70
Required: Prepare a classified balance sheet. Assume all accounts have normal debit and credit balances.