The following is the ending balances of accounts at June 30,2018 for Excell Company.

Account Title	Debits				Credits
Cash	$	121,000
Short-term investments		103,000
Accounts receivable		318,000
Prepaid expenses		70,000
Land		113,000
Buildings		358,000
Accumulated depreciation—buildings				$	179,000
Equipment		284,000
Accumulated depreciation—equipment					139,000
Accounts payable					192,000
Accrued expenses					64,000
Notes payable					138,000
Mortgage payable					320,000
Common stock					290,000
Retained earnings					45,000
Totals	$	1,367,000		$	1,367,000

Additional information:

1. The short-term investments account includes $37,000 in U.S.treasury bills purchased in May. The bills mature in July.
2. The accounts receivable account consists of the following:

a.	Amounts owed by customers	$	252,000
b.	Allowance for uncollectible accounts—trade customers		(26,000	)
c.	Non trade note receivable (due in three years)		84,000
d.	Interest receivable on note (due in four months)		8,000
	Total	$	318,000

3. The notes payable account consists of two notes of $69,000each. One note is due on September 30, 2018, and the other is dueon November 30, 2019.
4. The mortgage payable is payable in semiannualinstallments of $6,400 each plus interest. The next payment is dueon October 31, 2018. Interest has been properly accrued and isincluded in accrued expenses.
5. Nine hundred thousand shares of no par common stock areauthorized, of which 580,000 shares have been issued and areoutstanding.
6. The land account includes $69,000 representing the cost of theland on which the company's office building resides. The remaining$44,000 is the cost of land that the company is holding forinvestment purposes.

Required:
Prepare a classified balance sheet for the Excell Company at June30, 2018. (Amounts to be deducted should be indicated by aminus sign.)