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

$\backslash$table$[[,,,],[$Accounts payable,$$8,900,$Accounts receivable,$4,150],[$Land$,31,500$ Accumulated depreciation$-$Machinery,$16,600,],[$Cash$,13,450,$Notes payable $($due in $7$ years$),30,200],[$Salaries payable,$1,150$ Long$-$term investments in bonds,$7,300,],[$S$.$ Andrea, Capital,$44,400$ Notes receivable $($due in $4$ years$),15,900,],[$Machinery$,21,200$ Merchandise inventory,$5,150,],[$Prepaid insurance,$2,600,,]]$