Optimum Weight Co. offers personal weight reduction consulting services to individuals. After all the accounts have been closed on June 30, 2010, the end of the current fiscal year, the balances of selected accounts from the ledger of Optimum Weight Co. are as follows:

Prepare a classified balance sheet that includes the correct balance for Cash.

Accounts Payable Accounts Receivable Accumulated Depreciation-Equipment Carlos Kiser, Capital $ 8,625 20,780 25,975 173,000 Land Prepaid Insurance Prepaid Rent Salaries Payable $100,000 4,800 3,000 3,375 520 2,500 Cash Equipment Supplies 75,000 Unearned Fees