Account Balance* $ 19,900 66,700 49,900 148,300 61,900 2,500 3,100 28,300 Account Description Accounts payable Accounts receivable Accumulated amortization, patent Accumulated depreciation, equipment Accumulated depreciation, vehicles Advertising payable Allowance for doubtful accounts Cash Common shares, 100,000 shares authorized; 25,000 shares were issued at an average price of $9.10; market price per share on March 31, 2020, was $10.30 Equipment Income tax payable Notes payable** Patent Prepaid rent Retained earnings Unearned revenues Vehicles ? 463,000 54,700 139,000 114,700 54,700 ? 27,100 81,100 *Assume that all accounts have normal balances. **$55,000 of the notes payable will be paid by March 31, 2021. Required: Using the information from the alphabetized post-closing trial balance above, prepare a classified balance sheet for Sassy Pharmaceuticals Inc. as at March 31, 2020. (Enter all amounts as positive values. Enter the balance sheet items in the order of liquidity.) SASSY PHARMACEUTICALS INC. Balance Sheet March 31, 2020 Assets