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Problem 2-181 [LO 2-4] 9 Consider the following account balances of Evan McGruder, Inc., as of December 31, Year 3: 10 points Accounts Payable $117,560 Retained Earnings Equipment Common Stock Income Tax Payable 3,940 Cash 55, 100 422,000 Notes Payable, due Year 5 343, 600 202,900 97,300 202,000 Accounts Receivable Required: Prepare a classified balance sheet at June 30, Year 3. EVAN MCGRUDER, INC. Balance Sheet At December 31, Year 3 Assets Liabilities Current Assets Current Liabilities Cash Accounts Receivable Equipment 97.300 Accounts Payable 202,900Income Tax Payable 422000 Notes Receivable (long-term) $ 117.560 3,940 343,600 465,100 465,100 Total Current Liabilities 722.200 Stockholders' Equity Common Stock 202,000 55,100 Retained Eamings 257,100 S 722.200 Total Assets 722.200