4. The information below (in no particular order) are the Balance Sheet accounts and balances for Flavio Company as of December 31, 2022. (11pts.) Accounts Payable $57,500 Cesar, Capital $219,000 Accounts Receivable 69,800 Unearned Revenue 26,400 Accumulated Depreciation-Equipment 27,500 Cash 158,000 Notes Payable (Due 2028) Prepaid Insurance 57,000 6,000 Land Supplies 50,000 4,200 Mortgage Payable (Due 2025) 9,000 Equipment 108,400 Required: a) Prepare a Classified Balance Sheet for the company with the proper heading AND the accounts listed in the proper account sequence. 5. The Quartz Company sells building materials (its merchandise). The company engaged in the following transactions involving its receivables during 2022. (1.5 pts. ea.- 10.5pts) Jan. 28 Apr. 28 Accepted a 90-day, 8 percent, $60,000 promissory note in settlement of an open account from Mosaic Company. Received payment from Mosaic Company for the note plus interest. May 19 Jul. 18 Aug. 10 Sold marble tiles for $80,000 to Horton Company. Received $50,000 in cash and a 60-day, 7 percent note for the balance. When asked to pay, Horton Company dishonored the note. Received a 90-day, 6 percent note for $70,000 from Ritz Company for the sale of solar panels. Nov. 8 Ritz Company dishonored the note. 28 Received payment in full from Ritz Company, including 11 percent interest for the 20 days since the note was dishonored. Required: Prepare entries in journal form to record the preceding transactions. Omit explanations. Assume a 360-day year.