Given the Following Year-End Balances,prepare a Classified Balance Sheet for Briggs

Given the following year-end balances,prepare a classified balance sheet for Briggs Manufacturing dated December 31,2012.(Hint: Compute net income first.)
$\begin{array}{lc}\text { Interest Expense } & \$ 2,000 \\\text { Beginning Retained Earnings } & 13,100 \\\text { Depreciation Expense } & 5,200 \\\text { Cash } & 26,900 \\\text { Accounts Payable } & 3,300 \\\text { Rent Expense } & 7,200 \\\text { Accumulated Depreciation, Equipment } & 13,500 \\\text { Wage Expense } & 59,200 \\\text { Prepaid Rent } & 1,400 \\\text { Paid-in Capital } & 9,000 \\\text { Accounts Receivable } & 13,600 \\\text { Wages Payable } & 3,200 \\\text { Equipment } & 63,000 \\\text { Sales } & 249,600 \\\text { Inventory } & 14,400 \\\text { Long-term Note Payable } & 20,000 \\\text { Income tax Expense } & 24,500 \\\text { Dividends Declared } & 21,000 \\\text { Cost of Goods Sold } & 94,300 \\\text { Dividends Payable } & 21,000\end{array}$