Cone Corporation is in the process of preparing its December 31,2024 , balance sheet. There are some questions as to the proper classification of the following items: a. $61,000 in cash restricted in a savings account to pay debt. The debt matures in 2028. b. Prepaid rent of $35,000, covering the period January 1,2025 , through December 31,2026 . c. Notes payable of $222,000. The notes are payable in annual installments of $31,000 each, with the first installment payable on March 1, 2025. d. Accrued interest payable of $23,000 related to the notes payable is due June 30,2025. e. Investment in equity securities of other corporations, $102,000. Cone intends to sell one-half of the securities in 2025. Required: Required: Prepare the asset and liablity sections of a classified balance sheet to show how each of the above items should be reported