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. $54,000 in cash restricted in a savings account to pay bonds payable. The bonds mature in 2025. b. Prepaid rent of $28,000, covering the period January 1, 2022, through December 31, 2023. c. Notes payable of $208,000. The notes are payable in annual installments of $24,000 each, with the first installment payable on March 1, 2022. d. Accrued interest payable of $16,000 related to the notes payable. e. Investment in equity securities of other corporations, $88,000. 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