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. $63,000 in cash restricted in a savings account to pay debt. The debt matures in 2028 . b. Prepaid rent of $37,000, covering the period January 1, 2025, through December 31, 2026. c. Notes payable of $226,000. The notes are payable in annual installments of $33,000 each, with the first installment payable on March 1, 2025. d. Accrued interest payable of $25,000 related to the notes payable is due June 30, 2025. e. Investment in equity securities of other corporations, \$106,000. Cone intends to sell one-half of the securities in 2025. Required: Prepare the asset and liability sections of a classified balance sheet to show how each of the above items should be reported