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	$ 8,600	Accounts receivable	$ 4,100
Land	31,000	Accumulated depreciationMachinery	16,400
Cash	13,300	Notes payable (due in 7 years)	29,800
Salaries payable	1,100	Long-term investments in bonds	7,200
Retained Earnings	22,800	Notes receivable (due in 4 years)	15,600
Machinery	20,800	Merchandise inventory	5,100
Prepaid insurance	2,400	Common stock	20,800