Catena's Marketing Company has the following adjusted trial balance at December 31, 2021. No dividends were declared. However, 450 shares issued at the end of the year for $4,500 are included below: Cash Accounts receivable. Interest receivable Prepaid insurance Notes receivable (long-term) Equipment Accumulated depreciation. Accounts payable Accrued expenses payable Income taxes payable Deferred rent revenue Contributed capital (900 shares), Retained earnings Sales revenue Interest revenue Rent revenue Wages expense Depreciation expense Utilities expense Insurance expense Rent expense Income tax expense Total Debit $ 3,000 3,700 Credit 250 3,100 4,300 17,540 $ 4,500 3,900 4,670 3,450 1,250 5,200 2,900 44,500 250 1,550 21,000 2,550 530 1,500 10,500 4,200 $72,170 $72,170 Prepare a classified statement of financial position at December 31, 2021.