Use the following selected accounts and amounts with normal balances from Andrea Company's adjusted trial balance, prepare a  classified balance sheet at December 31 .

Accounts payable Land Cash Salaries payable Retained Earnings: Machinery Prepaid insurance $ 11,600 Accounts receivable. 36,000 Accumulated depreciation-Machinery 14,800 Notes payable (due in 7 years). 1,600 Long-term investments in bonds 26,800 Notes receivable (due in 4 years). 24,800 Merchandise inventory 4,400 Common stock $4,600 18,400 33,800 8,200 18,600 5,600 24,800 12