10 eBook Use the following selected accounts and amounts with normal balances from Andrea Company's adjusted trial balance to prepare its classified balance sheet at December 31. Accounts payable Land Cash Salaries payable S. Andrea, Capital Machinery Prepaid insurance. $ 8,600 Accounts receivable 31,000 Accumulated depreciation-Machinery 13,300 Notes payable (due in 7 years) 1,100 Long-term investments in bonds 43,600 Notes receivable (due in 4 years) 20,800 Merchandise inventory 2,400 ANDREA CO. Balance Sheet December 31 Assets $ 4,100 16,400 29,800 7,200 15,600 5,100