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	$ 9,200	Accounts receivable	$ 4,200
Land	32,000	Accumulated depreciationMachinery	16,800
Cash	13,600	Notes payable (due in 7 years)	30,600
Salaries payable	1,200	Long-term investments in bonds	7,400
S. Andrea, Capital	45,200	Notes receivable (due in 4 years)	16,200
Machinery	21,600	Merchandise inventory	5,200
Prepaid insurance	2,800