You are provided with the following balance sheet accounts of New Bay Inc., a public company, as at December 31, 2017:

Instructions
Prepare New Bay's classified balance sheet at December 31, 2017. Assume any investments reported at fair value through other comprehensive income are long-term.

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Accounts payable Accounts receivable Accumulated depreciation-equipment Accumulated other comprehensive income Allowance for doubtful accounts Bonds payable, 8%, due 2019 35,000 60,000 40,000 2,000 10,000 268,000 22,000 Common shares, 10,000, no par value unlimited authorized, 10,000 issued Equipment Interest payable Interest receivable Investment in associate Long-term investments at AC-bonds, Aliant Inc. 100,000 66,000 18,000 1,500 55,000 (mature January 1, 2021) Long-term investments at FVTocI-equity Note receivable, 5%, due April 21, 2020 Retained earnings Short-term investments at FVTPL-equity 180,000 25,000 60,000 45,000 48,500