CP 4-1 The following list of accounts is taken from the records of the Viking Company Ltd. at December 31, 2019: Account Accounts payable Accounts receivable Bank loan, due within 90 days Building Cash Equipment Land Mortgage payable (due 2021) Notes receivable, due within 90 days Prepaid insurance Retained earnings Salaries payable Common stock Unused supplies Balance $200 100 500 1,000 20 500 2,000 1,500 40 ? 60 1,200 Required: Prepare a classified balance sheet. Assume all accounts have normal balances