Account Balance $ 20,500 Accounts payable Accounts receivable 67,300 50,5ee Accumulated amortization, patent Accumulated depreciation, equipment: 148,900 Accumulated depreciation, vehicles 62,500 Advertising payable 3,100 Allowance for doubtful accounts 3,700 Cash 28,900 Common shares, 100,000 shares authorized; 25,000 shares were issued at an average price of $9.70; market price per share on March 31, 2020, was $10.90 2 Equipment 469,000 Income tax payable 55,300 145,000 Notes payable** Patent 115,300 Prepaid rent 55,300 Retained earnings 2 27,700 Unearned revenues Vehicles 81,700 "Assume that all accounts have normal balances. **$61,000 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.) Account Description