Selected Account Balances of Rich and Company as of December

Selected account balances of Rich and Company as of December 31, the end of its fiscal year, are listed below in alphabetical order.
Instructions:
Based on the account balances above, prepare a classified balance sheet.
$$\begin{array} { l r } \text { Accounts Payable } & 36,510 \\\text { Accounts Receivable } & 32,633 \\\text { Accumulated Depreciation, Building } & 39,350 \\\text { Accumulated Depreciation, Equipment } & 23,030 \\\text { Building } & 66,970 \\\text { Cash } & 28,705 \\\text { Equipment } & 36,720 \\\text { Land } & 13,580 \\\text { Merchandise Inventory } & 58,823 \\\text { Mortgage Payable } & 30,613 \\\text { Mortgage Payable (current portion) } & 4,100 \\\text { Notes Payable } & 5,200 \\\text { Notes Receivable } & 4,023 \\\text { Frepaid Insurance } & 3,113 \\\text { S. Rich, Capital } & 105,049 \\\text { Supplies } & 2,585 \\\text { Unearned Rent Income } & 1,000 \\\text { Wages Payable } & 2,300\end{array}$$