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. $50,000 in cash restricted in a savings account to pay debt. The debt matures in 2028. b. Prepaid rent of $24,000, covering the period January 1, 2025, through December 31,2026. c. Notes payable of $200,000. The notes are payable in annual installments of $20,000 each, with the first instaliment payable on March 1,2025. d. Accrued interest payable of $12,000 related to the notes payable is due June 30,2025 . e Investment in equity securities of other corporations, $80.000. Cone intends to sell one-half of the securities in 2025 . CONE CORPORATION Balance Sheet (Partial) At Decomber 31, 2024 Assets Current assets: Long-term investments: Other assets: Liabilities and Shareholders' Equity Current liabilities: Long-term liabilities