Using the information from the alphabetized post-closing trial balance below, prepare a classified balance sheet for Santa Industries Inc. as at December 31, 2023. Be sure to use proper form, including all appropriate subtotals. Other information: Preferred shares $2.10 non-cumulative, unlimited shares authorized, 30,000 issued and outstanding. Common shares, unlimited shares authorized, 50,000 shares issued and outstanding. Long-term notes payable are due in 2027. Revenue for the year ended December 31, 2023 was $3,225,000. Expenses for the year ended December 31, 2023 totaled \$2,073,000. Income tax rate is 20% for 2023. Assume all accounts have normal balances