The information that follows is from Cullen's Hardware Company's June 30,2014 post - closing trial balance REQUIRED : PREPARE CLASSIFIED BALANCE SHEET FOR Cullen's Hardware Company's

Credit Debit 42,800 34,300 1,280 145,000 2,100 3,780 4,800 287,000 440 290,000 Account Name Cash Short-Term Investments Sales Supplies Merchandise Inventory Prepaid Rent Income Taxes Payable Prepaid Insurance Accounts Receivable Office Supplies Common Stock Notes Receivable Land Delivery Equipment Accumulated Depreciation-Delivery Equipment Trademark Accounts Payable Salaries Payable Deposit for Future Advertising Interest Payable Retained Earnings Long-Term Notes Payable Building, Not in Use Totals 10,000 31,400 43,200 28,400 4,000 124,600 7,700 3,680 840 118,880 80,000 44,200 654,200 654,200