These financial statement items are for Flint Corporation for the year end, July 31, 2018.

Salaries payable		$5,435
Salaries expense		51,750
Utilities expense		22,620
Equipment		32,960
Accounts payable		4,465
Service revenue		76,390
Rent revenue		8,210
Bank loan payable		1,325
Common shares, August 1, 2017		15,370
Cash		28,450
Accounts receivable		19,550
Accumulated depreciation-equipment		5,460
Dividends declared		4,020
Depreciation expense		3,930
Interest expense		100
Interest payable		100
Income tax expense		1,500
Retained earnings, August 1, 2017		32,495

Flint issued $15,630 of common shares during the year.

Prepare a classified statement of financial position at July 31, 2018: