1. The following accounts are among those included in the general ledger of The ABC Company on December 31,2022 . From this data, prepare a non-classified balance sheet. - Accrued liabilities - $75,000 - Sales - $615,000 - Common stock - $430,000 - Patents - $35,000 - Note payable - $500,000 - Property, plant, and equipment - $1,200,000 - Accounts receivable - $145,000 - Short-term investments - $60,000 - Income tax expense - $33,000 - Long-term note receivable - $165,000 - Accounts payable - $140,000 - Retained earnings - $380,000 - Cash and cash equivalents - $80,000 - Inventory - $140,000 - Accumulated depreciation, PP\&E - \$275,000 - Allowance for doubtful accounts $25,000 - Compensation expense - $300,000