2. Below is the year-end adjusted trial balance for Acosta Accounting. Acosta Accounting Adjusted Trial Balance December 31, 2015 Cash $100,000 Accounts receivable 7,000 Prepaid rent 15,000 Prepaid insurance 9,000 Office supplies 3,300 Office equipment 8,000 Accumulated depreciation, equipment $3,200 Building 350,000 Accumulated depreciation, building 42,000 Land 700,000 Accounts payable 5,800 Salaries payable 14,500 Interest payable 2,500 Long-term note payable 52,000 Margarita Acosta, capital 1,010,000 Margarita Acosta, withdrawals 200,500 Service fees eamed 370,800 Salaries expense 90,000 Insurance expense 5,200 Rent expense 5,000 Depreciation Expense, equipment 800 Depreciation Expense, building 7,000 Totals $1,500,800 $1,500,800 Required: 1. Prepare a classified year-end balance sheet for December 31, 2015. 2. A $7,000 installment on the long-term note payable is due within one year. 3. Net Income has already been calculated and is determined to be $262,800.