Adams Co. reports the following balance sheet accounts as of December 31. Salaries payable $ 6,900 Retained earnings $ 59,000 Buildings 69,400 Notes payable (due in 9 years) 48,000 Prepaid rent 7,900 office supplies 3,800 Merchandise inventory 15,800 Land 40,000 Accounts payable 19,000 Accumulated depreciation-Building 6,800 Prepaid insurance 4,800 Mortgages payable (due in 5 years) 30,000 Accounts receivable 13,000 Cash 34,000 Common stock 19,000 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 $ 0 Total current assets Plant assets Total current assets $ 0 Plant assets o 30:31:24 0 Total plant assets Total assets 0 Liabilities Current liabilities $ 0 Total current liabilities Long-term liabilities Total long-term liabilities Total liabilities 0 0 Equity Total equity Total liabilities and equity 0 $ 0