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

Account Title Debits Credits
Cash $99,000
Short-term investments 81,000
Accounts receivable 296,000
Prepaid expenses 48,000
Land 91,000
Buildings 336,000
Accumulated depreciation—buildings $168,000
Equipment 273,000
Accumulated depreciation—equipment 128,000
Accounts payable 181,000
Accrued expenses 53,000
Notes payable 116,000
Mortgage payable 270,000
Common stock 180,000
Retained earnings 128,000
Totals $1,224,000 $1,224,000

Additional information:
The short-term investments account includes $26,000 in U.S. treasury bills purchased in May. The bills mature in July.
The accounts receivable account consists of the following:
a. Amounts owed by customers $238,000
b. Allowance for uncollectible accounts—trade customers (20,000 )
c. Non trade note receivable (due in three years) 73,000
d. Interest receivable on note (due in four months) 5,000
Total $296,000

The notes payable account consists of two notes of $58,000 each. One note is due on September 30, 2018, and the other is due on November 30, 2019.
The mortgage payable is payable in semiannual installments of $5,400 each plus interest. The next payment is due on October 31, 2018. Interest has been properly accrued and is included in accrued expenses.
Eight hundred thousand shares of no par common stock are authorized, of which 360,000 shares have been issued and are outstanding.
The land account includes $58,000 representing the cost of the land on which the company's office building resides. The remaining $33,000 is the cost of land that the company is holding for investment purposes.

Required:
Prepare a classified balance sheet for the Excell Company at June 30, 2018. (Amounts to be deducted should be indicated by a minus sign.)