Based on the adjusted trial balance shown below, prepare a classified balance sheet for Focus Package Delivery.

FOCUS PACKAGE DELIVERY Adjusted Trial Balance December 31
	Debit	Credit
Cash	18,200
Accounts receivable	34,200
Supplies	2,100
Long-term investments	25,000
Delivery equipment	45,000
Accumulated depreciation Delivery equipment		11,080
Intangible assets	16,000
Accounts payable		16,200
Wages payable		4,120
Long-term notes payable*		20,000
Common stock		10,000
Retained earnings		30,400
Dividends	15,000
Delivery fees earned		145,000
Rent expense	8,000
Wages expense	62,000
Supplies expense	2,500
Depreciation expense Delivery equipment	4,050
Interest expense	1,000
Utilities expense	3,750	______
Totals	236,800	236,800

* $2,000 of the long-term note payable is due during the next year.