Adams Co. reports the following balance sheet accounts as of December 31. $ Salaries payable Buildings Prepaid rent Merchandise inventory Accounts payable Prepaid insurance Accounts receivable 6,709 66,200 7,700 15,400 17,000 4,400 11,000 D. Adams, Capital Notes payable (due in 9 years) office supplies Land Accumulated depreciation-Building Mortgages payable (due in 5 years) Cash $ 74,000 44,000 3,400 36,000 6,400 26,000 30,000 Required: Prepare a classified balance sheet. (Amounts to be deducted should be indicated by a minus sign.) ADAMS CO. Balance Sheet December 31 Assets Current assets Total current assets Plant assets Total current annet Plant assets Total plant assets Total assets Liabilities Current liabilities Total current liabilities Long-term liabilities Total long-term liabilities Total abilities Equity Total liabilities and equity