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The adjusted balances at December 31, 2020, for Derlak Enterprises are shown in alphabetical order below: Accounts payable Accumulated amortization, franchise Accumulated amortization, patent Accumulated depreciation, equipment Accumulated depreciation, tools Accumulated depreciation, vehicles Cash Equipment Franchise Lee Derlak, capital Lee Derlak, withdrawals Notes payable, due in 2023 Office supplies Operating expenses Patent Prepaid rent Salaries payable Service revenue Tools Vehicles 2820 2019 $ 56,800 $ 9,600 19,200 11,200 4,080 2,400 72,800 64,880 44,800 42,480 188,800 97,600 12,000 28,800 184,000 100,000 41,600 41,680 206, 320 62,320 32,000 38,400 240,000 129,600 2,400 2,320 780, 800 571,200 16,000 16,000 40,000 48,000 32,800 26,400 720,000 753,600 143,920 100/800 252,800 252,800 "The owner, Lee Derlak, made no additional Investments during the year. Required: Prepare a comparative classified balance sheet at December 31, 2020. (Record the accounts in the given order. E positive values.) DERLAK ENTERPRISES Balance Sheet December 31