Brief Exercise 3-5 Balance sheet classification [LO3-2, 3-3] The following is a December 31, 2018, post-closing trial balance for Culver City Lighting, Ind. Account Title Cash Accounts receivable Inventories Prepaid insurance Equipment Accumulated depreciation-equipment Patent, net Accounts payable Interest payable Note payable (due in 10, equal annual installments) Common stock Retained earnings Totals Debits Credits 74,000 58,000 64,000 34,000 150,000 53,000 59,000 21,500 11,500 200,000 89,000 64,000 439,000 439,000 Prepare a classified balance sheet for Culver City Lighting, Inc. (Amounts to be deducted should be indicated by a minus sign.) CULVER CITY LIGHTING, INC Balance Sheet At December 31, 2018