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From the following data, prepare a classified balance sheet for Simon Company at December 31, 2006.
Accounts payable
$ 62,500
Accounts receivable
123,000
Buildings
418,500
Owners' equity, 1/1/06
210,000
Cash
179,750
Distributions to owners during 2006
21,750
Supplies
3,750
Land
130,000
Mortgage payable
479,500
Net income for 2006
124,750
Owners' equity, 12/31/06
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