Correcting the Presentation of a Classified Balance Sheet The following draft of a balance sheet was prepared for Roslyn Corp., but includes a number of errors in classification, presentation, and computation. Additional information * Note payable includes interest due of $4,400. The note is due in 2 years and interest is due in 6 months. * Net accounts receivable of $530,200 consists of accounts receivable of $565,400 minus an allowance for doubtful accounts of $35,200. * Common stock includes $385,000 attributed to additional paid-in capital. * Included in the cash balance is $44,000 of cash restricted for 9 months due to a debt covenant. Prepare a corrected classified balance sheet for Roslyn Corp. on December 31. Note: Do not use negative signs with any of your answers EXCEPT FOR accumulated other comprehensive income