Huang Resources showed the following alphabetized adjusted trial balance at October 31, 2020:

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
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
Sally Huang, capital ............................................................. 221,280
Trademark .............................................................................. 33,600

Other information:

a. All accounts have normal balances.

b. $38,000 of the note payable is due after October 31, 2021.

Required

Prepare a classified balance sheet at October 31, 2020.