Use this randomly arranged data to prepare a classified balance sheet for Imamani Corporation as of December 31, 20X5. Some of the accounts do not belong in the balance sheet, and 20% of the loan payable matures

Capital Stock	$ 755,000
Patent	275,000
Accumulated depreciation (equipment)	(477,654)
Building	1,990,776
Land held for speculation	156,098
Dividends	50,000
Cash	182,345
Retained earnings	646,992
Accounts receivable	56,766
Accounts payable	78,011
Income tax expense	123,334
Prepaid insurance	3,883
Accumulated depreciation (building)	(988,777)
Loan payable	1,000,000
Equipment	887,885
Land	278,790
Interest payable	31,117
Inventories	121,008
Cash value of life insurance	25,000