8 Spicer Inc. showed the following alphabetized list of adjusted account balances at December 31, 2020. Assume that the preferred shares are non-cumulative. 25 points Skipped Accounts Receivable Accounts Payable Accumulated depreciation, Equipment $ 26,560 40,000 11,040. Accumulated depreciation, Warehouse eBook Cash 22,080 9,200 Cash Dividends 20,400 Print Common Shares 120,000 Equipment 79,200 References Income Tax Expense 41,400 Land 125,600 Notes Payable, due in 2023 34,400 Operating Expenses 110,000. Preferred Shares 40,000 Retained Earnings Revenue Warehouse 28,520 280,000 136,800 Required: Prepare a classified balance sheet at December 31, 2020. (Enter all amounts as positive values.)