Use the following selected accounts and amounts with normal balances from Andrea Company's adjusted trial balanc classified balance sheet at December $31.$

Accounts payable Land Cash

Salaries payable

S$.$ Andrea, Capital

Machinery

Prepaid insurance

$$11,600$ Accounts receivable

$36,000$ Accumulated depreciation$-$Machinery

$14,800$ Notes payable $($due in $7$ years$)$

$1,600$ Long$-$term investments in bonds

$51,600$ Notes receivable $($due in $4$ years$)$

$24,800$ Merchandise inventory $4,400$

$$4,600$

$18,400$

$33,800$

$8,200$

$18,600$

$5,600$

ANDREA CO$.$

Balance Sheet

December $31$

Assets