18) Below is the year-end adjusted trial balance for Lucie Accounting. Account Cash Accounts receivable Office supplies Prepaid insurance Long term note receivable Land Equipment Accumulated depreciation, Equipment Building Accumulated depreciation, Building Customer list Notes payable* Unearned accounting fees earned Salaries payable Lucie Majeau, capital** Lucie Majeau, withdrawals Accounting fees earned Lucie Accounting Trial Balance For Year Ended December 31, 2020 Depreciation expense, Building Depreciation expense, Equipment Insurance expense Rent expense Office supplies expense Repairs expense Telephone expense Totals *The current portion of the note payable due this year is $3,000 **$5,000 was invested during the year Debit $8,000 2,200 700 1,100 3,000 50,000 15,000 150,000 900 5,000 500 600 100 1,100 900 5,000 1,000 $245,100 Credit $1,200 1,500 11,000 3,000 7,000 10,000 211,400 $245,100

18) Below is the year-end adjusted trial balance for Lucie Accounting. 18) Using the above reference, prepare an incuin equity and a classified balance sheet