Cone Corporation is in the ptocess of preparing its December 31,2024 , balance sheet. There are some questions as to the proper classification of the following items: a. $58,000 in cash restricted in a savings account to pay debt. The debt matures in 2028 b. Prepaid rent of $32,000, covering the period January 1, 2025, through December 31,2026 c. Notes payabie of $216,000. The notes are payable in annual instaliments of $28,000 each, with the first installment payable on March 1, 2025 d. Accrued interest payable of $20,000 related to the notes payable is due June 30,2025 c. Investment in equity securities of other corporations, $96,000. 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 \begin{tabular}{|l|l|} \hline & \\ \hline & \\ \hline & Long-term investments: \\ \hline & \\ \hline & \\ \hline \end{tabular}