Classified Balance Sheet The Werthman Company collected the following information for the preparation of its December 31, 2013, classified balance sheet: Accounts Receivable $15,000 Property Plant and Equipment $213,000 Cash 17,000 Inventory 78,000 Other Current Assets 38,000 Other Long-Term Assets 53,000 Accounts Payable 34,000 Common stock 108,000 Long-Term Liabilities 68,000 Retained Earnings ? Other Current Liabilities 31,000