Twitter, Inc. has the following account balances as of December 31, 2022:

• Cash: $35,000
• Accounts Receivable: $55,000
• Prepaid Expenses: $6,000
• Equipment: $200,000
• Accumulated Depreciation: $30,000
• Accounts Payable: $25,000
• Salaries Payable: $12,000
• Common Stock: $60,000
• Retained Earnings: $90,000

Prepare a classified balance sheet for Twitter, Inc. as of December 31, 2022.