12B-2. From the worksheet shown in Figure 12.20 (p. 449), complete the following: a. Statement of owner's equity b. Classified balance sheet (Note: Of the Mortgage Payable, $3,000 is due within one year.) JAMES COMPANY WORKSHEET FOR YEAR ENDED DECEMBER 31, 200X Balance Sheet Account Titles Cash Dr. Cr. 250000 5 000 1300 Petty Cash Accts. Receivable Merch. Inventory Supplies Prepaid Ins Store Equip. Acc. Dep., Store Eq Automobile 425|00 34400 60000 18000 |50100 250000 50000 Acc. Dep., Auto. Accts. Payable Taxes Payable 345000 21000 1100000 Unearned Rent 800000 Mortgage Payable H. James, Capital H. James, Withd 1050000 400000 10000 Salaries Payable 3354400 3640000 285600 Net Loss 36400003640000