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:

1. $51,000 in cash restricted in a savings account to pay bonds payable. The bonds mature in 2025.
2. Prepaid rent of $25,000, covering the period January 1, 2022, through December 31, 2023.
3. Notes payable of $202,000. The notes are payable in annual installments of $21,000 each, with the first installment payable on March 1, 2022.
4. Accrued interest payable of $13,000 related to the notes payable.
5. Investment in equity securities of other corporations, $82,000. 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.