Adams Company reports the following balance sheet accounts as of December 31. \begin{tabular}{|l|r|} \hline Salaries payable & $6,000 \\ \hline Buildings & 55,000 \\ \hline Prepaid rent & 7,000 \\ \hline Merchandise inventory & 14,000 \\ \hline Accounts payable & 10,000 \\ \hline Prepaid insurance & 3,000 \\ \hline Accounts receivable & 4,000 \\ \hline Common stock & 10,000 \\ \hline Retained earnings & 50,000 \\ \hline Notes payable (due in 9 years) & 30,000 \\ \hline Office supplies & 2,000 \\ \hline Land & 22,000 \\ \hline Accumulated depreciation-Building & 5,000 \\ \hline Mortgages payable (due in 5 years) & 12,000 \\ \hline Cash & 16,000 \\ \hline \end{tabular} Required: Prepare a classified balance sheet. (Use cells A4 to B18 from the given information to complete this question.)