Quia Resources showed the following alphabetized adjusted trial balance at October 31, 2014:

Account...................Balance

Accounts payable..................................................... $ 18,400

Accounts receivable........................................................ 27,200

Accumulated amortization, mineral rights..................... 30,400

Accumulated amortization, trademark............................ 22,400

Accumulated depreciation, building................................ 81,600

Accumulated depreciation, equipment ......................... 110,400

Allowance for doubtful accounts....................................... 1,920

Ave Quia, capital............................................................ 221,280

Building.......................................................................... 147,200

Cash.................................................................................... 9,600

Equipment....................................................................... 184,000

Expenses ...................................................................... 1,443,200

Land ................................................................................. 89,600

Mineral rights .................................................................. 57,600

Note payable...................................................................... 72,000

Revenues ...................................................................... 1,433,600

Trademark......................................................................... 33,600

Other information:

a. All accounts have normal balances.

b. $38,000 of the note payable is due after October 31, 2015.

Required

Prepare a classified balance sheet at October 31, 2014.