The Sky Blue Corporation has the following adjusted trial balance at December 31.

	Debit			Credit
Cash	$	1,340
Accounts Receivable		3,100
Prepaid Insurance		3,400
Notes Receivable (long-term)		4,100
Equipment		17,500
Accumulated Depreciation				$	4,800
Accounts Payable					6,520
Salaries and Wages Payable					1,550
Income Taxes Payable					4,000
Unearned Revenue					820
Common Stock					3,500
Retained Earnings					1,440
Dividends		410
Sales Revenue					51,930
Rent Revenue					410
Salaries and Wages Expense		23,800
Depreciation Expense		2,400
Utilities Expense		5,320
Insurance Expense		2,500
Rent Expense		7,100
Income Tax Expense		4,000
Total	$	74,970		$	74,970

Prepare a classified balance sheet at December 31. (Amounts to be deducted should be indicated by a minus sign.) ?