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	$ 10,400	Accounts receivable	$ 4,400
Land	34,000	Accumulated depreciationMachinery	17,600
Cash	14,200	Notes payable (due in 7 years)	32,200
Salaries payable	1,400	Long-term investments in bonds	7,800
S. Andrea, Capital	48,400	Notes receivable (due in 4 years)	17,400
Machinery	23,200	Merchandise inventory	5,400
Prepaid insurance	3,600