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During the year 2015 , the company had the following summarized activities: a. Purchased short-term investments for $8,100 cash. b. Lent $5,300 to a supplier who signed a two-year note. c. Purchased equipment that cost $20,000; paid $4,400 cash and signed a one-year note for the balance. d. Hired a new president at the end of the year. The contract was for $90,000 per year plus options to purchase company stock at a set price based on company performance. e. Issued an additional 1,800 shares of $0.50 par value common stock for $11,000 cash. f. Borrowed $19,000 cash from a local bank, payable in three months. g. Purchased a patent (an intangible asset) for $1,600 cash. h. Built an addition to the factory for $27,000; paid $8,100 in cash and signed a threeyear note for the balance. i. Returned defective equipment to the manufacturer, receiving a cash refund of $3,800. Cougar Plastics Company has been operating for three years. At December 31, 2014, the accounting records reflected the following: 5. Prepare a classified balance sheet at December 31, 2015