Adams Co. reports the following balance sheet accounts as of December 31. Salaries payable $96,000 Buildings 66,000 5,600 D. Adams, $ 7,800 Capital Notes payable 83,800 (due in 9 years) Office 8,800 supplies 17,600 Land Accumulated 28,000 depreciation- Building Mortgages 6,600 payable (due in 5 years) 22,000 Cash 7 Prepaid rent Merchandise inventory Accounts payable 58,000 8,600 Prepaid insurance 48,000 Accounts receivable 52,000 Required: Prepare a classified balance sheet. (Amounts to be deducted should be indicated by a minus sign.) Assets Current assets $ 0 Total current assets Plant assets 0 0 $ Total plant assets Total assets Liabilities Current liabilities $ 0 Total current liabilities Long-term liabilities 0 Total long-term liabilities Total liabilities Equity 0 Total liabilities and equity $ 0