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. $60.000 in cash restricted in a savings account to pay debt the debt matures in 2028. b. Prepaid rent of $34,000, covering the period January 1,2025 , through December 31,2026. c. Notes payable of $220,000. The notes are payable in annual instaliments of $30.000 each, with the first installment payable on March 1, 2025 d. Accrued interest payable of $22,000 related to the notes payable is due June 30.2025 . e. Investment in equity securities of other corporations, $100,000. Cone intends to sell one-half of the securities in 2025 Required: Prepare the asset and liability sections of a classiffed balance sheet to show how each of the above items should be reported