Sunshine Sushi, a Japanese restaurant, has the following adjusted trial balance with accounts listed in alphabetical order. For the bank loan, $56,700 is due in 2024. For Notes receivable, $54,000 will be collected in 2024.
 

Account title	 	Debit	 	 	Credit	 
Accounts payable	 	 	 	$	22,025	 
Accumulated depreciation, equipment	 	 	 	 	75,000	 
Accumulated depreciation, furniture	 	 	 	 	42,375	 
Bank loan	 	 	 	 	517,000	 
Cash	$	184,000	 	 	 	 
Equipment	 	281,250	 	 	 	 
Operating expenses	 	61,250	 	 	 	 
Furniture	 	113,000	 	 	 	 
Merchandise Inventory	 	40,000	 	 	 	 
Natsuki Miyakawa, capital	 	 	 	 	37,000	 
Natsuki Miyakawa, withdrawal	 	5,600	 	 	 	 
Notes receivable	 	91,300	 	 	 	 
Revenue	 	 	 	 	50,000	 
Wages payable	 	 	 	 	33,000	 
Total	$	776,400	 	$	776,400	 

Using the template provided, prepare a classified balance sheet for the year-ended December 31, 2023.