Cone Corporation is in the process of preparing its December 31, 2021, balance sheet. There are some questions as to the proper classification of the following items: a. $59,000 in cash restricted in a savings account to pay bonds payable. The bonds mature in 2025. b. Prepaid rent of $33,000, covering the period January 1, 2022, through December 31, 2023. c. Notes payable of $218,000. The notes are payable in annual installments of $29,000 each, with the first installment payable on March 1, 2022. d. Accrued interest payable of $21,000 related to the notes payable. e. Investment in equity securities of other corporations, $98,000. Cone intends to sell one-half of the securities in 2022. Required: Prepare the asset and liability sections of a classified balance sheet to show how each of the above items should be reported. Balance Sheet (Partial) At December 31, 2021 Assets Current assets: Investment in equity securities Prepaid rent $ 49,000 33,000 Investments: Investment in equity securities 49,000 Other assets: Restricted cash Liabilities and Shareholders' Equity Current liabilities: Notes payable (current) Interest payable Long-term liabilities: Notes payable (long-term) 59,000 $ 29,000 21,000 189,000