1) The following is the ending balances of accounts at December 31, 2022 for Lotus Company. Account Title Debits Credits Cash $ 149,000 Short-term investments 122,000 Receivables 325,000 Prepaid expenses 84,000 Land 126,000 Buildings 351,000 Accumulated depreciation- $ 177,000 buildings 267,000 Equipment Accumulated depreciation- equipment Accounts payable Accrued expenses Notes payable Mortgage payable Common stock Retained earnings Totals Additional information: 114,000 211,000 68,000 132,000 307,000 306,000 109,000 $1,424,000 $1,424,000 1. The short-term investments account includes $39,000 in U.S. treasury bills purchased in November. The bills mature in January. 2. The accounts receivable account consists of the following a. Amounts owed by customers b. Allowance for uncollectible accounts-trade customers c. Non trade note receivable (due in three years) d. Interest receivable on note (due in four months) Total $259,000 (34,000) 88,000 12,000 $325,000 3. The notes payable account consists of two notes. One note of $80,000 is due on March 31, 2023, and the other note of $52,000 is due on November 30, 2025. 4. The mortgage payable is payable in semiannual installments of $7,500 each plus interest. The next payment is due on June 30, 2023. Interest has been properly accrued and is included in accrued expenses. 5. Eight hundred thousand shares of no-par common stock are authorized, of which 200,000 shares have been issued and are outstanding Required: Prepare a classified balance sheet for the Lotus Company at December 31, 2022. (Amounts to be deducted should be indicated by a minus sign.)