Use the following accounts with normal balances to prepare Bosco Company's classfied balance sheet as of Dec $31$

Merchandise inventory: $$4100$

Accounts receivable: $$6100$

Cash and equivalents: $$8100$

Notes payable $($due in $8$ years$)$: $$16100$

Accumulated depreciation$-$buildings: $$23100$

Land: $$25100$

Buildings: $$42200$

Accounts payable: $$11100$

Wages payable: $$3100$

A$.$ Bosco, capital: $$32200$