The December $31,2024,$ post$-$closing trial balance for Secure Corporation is presented below:

Accounts Debit Credit

Cash $ $23,100$

Accounts receivable $22,100$

Prepaid insurance $4,100$

Supplies $170,000$

Long$-$term investments $57,000$

Land $44,000$

Buildings $272,000$

Accumulated depreciation $ $83,000$

Accounts payable $37,800$

Notes payable, due $202562,000$

Interest payable $12,000$

Notes payable, due $2034129,000$

Common stock $240,000$

Retained earnings $28,500$

Totals $ $592,300$ $ $592,300$

Prepare a classified balance sheet for Secure Corporation at December $31,2024.($Amounts to be deducted should be indicated with a minus sign.$)$