Using the following accounts, prepare a classified balance sheet at year end, May 31, 2014: Accounts Payable, $1,600; Accounts Receivable, $2,200; Accumulated DepreciationEquipment, $1,400; Cash, $400; Owner's Investment, $2,000; Equipment, $6,000; Franchise, $400; Investments (long-term), $1,000; Merchandise Inventory, $1,200; Notes Payable (long-term), $800; Owner's Capital, $?; Wages Payable, $200. Assume that this is the company's first year of operations