The adjusted balances at September 30, 2014, for Xentel Interactive are shown in alphabetical order below:

Required
Prepare a comparative classified balance sheet at September 30, 2014.
Analysis Component: How were Xentel€™s assets mainly financed in 2013? in 2014? Has the change in how assets were financed from 2013 to 2014 strengthened the balance sheet? (To strengthen the balance sheet is to decrease the percentage of assets that are financed by debt as opposed toequity.)

2014 2013 2014 2013 Accumulated amortization, copyright. 1,080 Accumulated depreciation, building54,000 50,400 Mason Xentel, withdrawals Accumulated depreciation, machinery. 90,000 82,800 Notes payable, due October 201.230,220 55,800 Building. ..72,000 41,400 225,000 225,000 Operating expenses 0.1,530 540,000 622,800 Unearned fees.82,800 5,580 900 2,700 Prepaid insurance. Consulting fees earned 7,200 7,200 The owner, Mason Xentel, made no additional investments during the year ended September 30, 2014.