Adams Co$.$ reports the following balance sheet accounts as of December $31.$

$\backslash$table$[[$Salaries payable,$$7,400,$D$.$ Adams, Capital,$88,000],[$Buildings$,77,400,$Notes payable $($due in $9$ years$),58,000],[$Prepaid rent,$8,400,$Office supplies,$4,800],[$Merchandise inventory,$16,800,$Land,$50,000],[$Accounts payable,$24,000,$Accumulated depreciation$-$Building,$7,800],[$Prepaid insurance,$5,800,$Mortgages payable $($due in $5$ years$),40,000],[$Accounts receivable,$18,000,$Cash,$44,000]]$

Required:

Prepare a classified balance sheet. $($Amounts to be deducted should be indicated by a minus sign.$)$

$\backslash$table$[[$ADAMs CO$.],[$Balance Sheet,$],[$December $31,,],[$Assets$,,],[$Current assets,,$],[,,],[,,],[,,],[,,],[,,]]$

$\backslash$table$[[$Total current assets,,$