The accountant for Travis Corporation made the given list of account balances from the company's records for the year ended December 31, 2012:

Sales revenue    165,000             Cash    30,000

Accounts receivable  14,000        Selling expenses   40,000

Equipment, net     42,000            Common stock   41,000

Accounts payable   12,000          Interest income    3,000

Salaries & wages expense  40,000  Cost of Sales     51,000

Inventories   22,000                     Prepaid expenses   2,000

Income taxes payable   5,000       Income taxes expense   18,000

Notes payable, due 2014   20,000      Retained earnings   32,000

Required:

Make a classified balance sheet for the Travis Corporation in good form.