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. $68,000 in cash restricted in a savings account to pay bonds payable. The bonds mature in 2025. b. Prepaid rent of $42,000, covering the period January 1, 2022, through December 31, 2023. c. Notes payable of $236,000. The notes are payable in annual Installments of $38,000 each, with the first installment payable on March 1, 2022 d. Accrued Interest payable of $30,000 related to the notes payable. e. Investment equity securities of other corporations, $116,000. 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. CONE CORPORATION Balance Sheet (Partial) At December 31, 2021 Assets Current assets: Investments: Other assets: Liabilities and Shareholders' Equity Current liabilities: Long-term liabilities