Use the following selected accounts and amounts with normal balances from Juan Companys adjusted trial balance to prepare its classified balance sheet at December 31.

Wages payable	$ 1,320	Accounts receivable	$ 9,240
Building	132,000	Accumulated depreciationBuilding	39,600
Cash	23,760	Notes payable (due in 5 years)	67,320
Interest payable	2,640	Notes receivable (due in 14 years)	26,400
Common stock	18,000	Accounts payable	14,520
Retained earnings	48,000