Charlie’s Crispy Chicken (CCC) operates a fast-food restaurant. When accounting for its first year of business, CCC created several accounts. Account Name Balance Description Accounts Payable $ 2,900 Payment is due in 30 days Cash 2,300 Includes cash in register and in bank account Common Stock 36,000 Stock issued in exchange for owners’ contributions Equipment 49,000 Includes deep fryers, microwaves, dishwasher, etc. Land 23,400 Held for future site of new restaurant Note Payable (long-term) 34,000 Payment is due in six years Retained Earnings 3,900 Total earnings through September 30 Supplies 2,300 Includes serving trays, condiment dispensers, etc. Salaries and Wages Payable 200 Payment is due in 7 days 1. Using the above descriptions, prepare a classified balance sheet at September 30.