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. Accounts payable 221,200 Long-term notes payable 770,000 Accounts receivable 315,000 Office supplies 119,000 Accum depn-building 2,234,400 Preferred shares 1,440,000 Building 6,265,000 Prepaid insurance 20,400 Cash 497,000 Retained earnings 1,521,200 Common shares 2,240,000 Unearned revenue 33,600 Land 1,400,000 Wages payable 156,000 Other information: 0 o 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.