Use the following selected accounts and amounts with normal balances from Andrea Companys adjusted trial balance to prepare its classified balance sheet at December 31.

Accounts payable	$ 10,100	Accounts receivable	$ 4,350
Land	33,500	Accumulated depreciationMachinery	17,400
Cash	14,050	Notes payable (due in 7 years)	31,800
Salaries payable	1,350	Long-term investments in bonds	7,700
S. Andrea, Capital	47,600	Notes receivable (due in 4 years)	17,100
Machinery	22,800	Merchandise inventory	5,350
Prepaid insurance	3,400

*Note: The tables below are all one table.

\begin{tabular}{|l|l|l|l|} \hline \multicolumn{2}{|c|}{ Liabilities } & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & Equity & & \\ \hline Total liabilities & & & \\ \hline & & & \\ \hline \end{tabular}