Use the following adjusted trial balance of Hay Co. to prepare a classified balance sheet as of December 31, 2020.

Account Title		Debit			Credit
Cash	$	12,400
Accounts receivable		29,000
Office supplies		2,500
Trucks		164,000
Accumulated depreciation, trucks				$	45,400
Land		269,000
Accounts payable					30,400
Interest payable					340
Long-term notes payable (due in 4 years)					146,000
Stanley Hanson, capital					200,260
Stanley Hanson, withdrawals		18,400
Trucking revenue					162,000
Depreciation expense, trucks		21,900
Salaries expense		55,000
Office supplies expense		5,900
Repairs expense, trucks		6,300
Total	$	584,400		$	584,400

Required:

Prepare a classified balance sheet.