Use the following year$-$end adjusted trial balance to prepare the $(1)$ statement of owner's equity, and $(2)$ classified balance sheet, for the year ended December $31.$

Adjusted Trial Balance

December $31$

Cash $ $3,080$

Accounts receivable $430$

Prepaid insurance $860$

Supplies $110$

Equipment $4,500$

Accumulated depreciation$$Equipment $ $1,130$

Buildings $98,600$

Accumulated depreciation$$Buildings $28,300$

Land $115,300$

Salaries payable $910$

Property taxes payable $1,430$

Interest payable $2,230$

Unearned revenue $490$

Long$-$term notes payable $150,300$

Owner, Capital $41,120$

Owner, Withdrawals $21,300$

Rent revenue $68,100$

Salaries expense $29,300$

Utilities expense $2,930$

Property taxes expense $2,430$

Insurance expense $5,830$

Supplies expense $280$

Depreciation expense$$Equipment $430$

Depreciation expense$$Buildings $5,600$

Interest expense $3,030$

Totals $ $294,010$ $ $294,010$