Presented below is a partial trial balance for the Messenger Corporation at December 31, 2013. ( make a classified balance sheet only for assets & liabilities)

Cash and Cash equivalents	30,000
Accounts receivable	195,000
Raw materials inventory	36,000
Note Receivable	120,000
Interest Receivable	4,000
Interest Payable	7,000
Marketable securities	48,000
Land	100,000
Buildings	1,500,000
Accumulated Depreciation- buildings	740,000
Work in process inventory	38,000
Finished goods inventory	98,000
Equipment	400,000
Accumulated Depreciation - equipment	230,000
Franchise (net of amortization)	120,000
Prepaid Insurance (for the next year)	60,000
Unearned Revenue	48,000
Accounts Payable	240,000
Note Payable	500,000
Salaries Payable	6,000
Cash Restricted for payment of note payable	100,000
Allowance for uncollected accounts	24,000
Sales Revenue	900,000
Cost of Goods Sold	500,000
Salaries Expense	48,000