Create a classified Trial Balance.

Account Title Debits Credits Cash $ 83,000 Short-term investments 65,000 280,000 Accounts receivable (net) Prepaid expenses (for the next 12 months) Land 32,000 75,000 Buildings 320,000 Accumulated depreciation-buildings $ 160,000 265,000 Equipment Accumulated depreciation-equipment 120,000 Accounts payable 173,000 Accrued liabilities 45,000 100,000 Notes payable Mortgage payable 250,000 Common stock 100,000 Retained earnings 172,000 Totals $1,120,000 $1,120,000 Page 153 Additional Information: 1. The short-term investments account includes $18,000 in U.S. treasury bills purchased in May. The bills mature in July, 2021. 2. The accounts receivable account consists of the following: a. Amounts owed by customers $225,000 b. Allowance for uncollectible accounts-trade customers (15,000) c. Nontrade notes receivable (due in three years) 65,000 d. Interest receivable on notes (due in four months) 5,000 Total $280,000 3. The notes payable account consists of two notes of $50,000 each. One note is due on September 30, 2021, and the other is due on November 30, 2022. 4. The mortgage payable is a loan payable to the bank in semiannual installments of $5,000 each plus interest. The next payment is due on October 31, 2021. Interest has been properly accrued and is included in accrued expenses. 5. Five hundred thousand shares of no par common stock are authorized, of which 200,000 shares have been issued and are outstanding. 6. The land account includes $50,000 representing the cost of the land on which the company's office building resides. The remaining $25,000 is the cost of land that the company is holding for investment purposes