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

Accounts payable

Land

Cash

Salaries payable

S$.$ Andrea, Capital

Machinery

Prepaid insurance

$ $10,100$ Accounts receivable

$33,500$ Accumulated depreciation$-$Machinery

$14,050$ Notes payable $($due in $7$ years$)$

$1,350$ Long$-$term investments in bonds

$47,600$ Notes receivable $($due in $4$ years$)$

$22,800$ Merchandise inventory $3,400$