Dranghen Management Services began businesson lanuary 1, 2021, with a capital investment of $83,058. The comparty manages condominiums for comer service revenue and rents space is confice building rent revenue). The trial balance and adj.sted trial hacecah.mns of the worksheet at the end of 2022 are as follows Pronghorn Management Services Worksheet For the Year Ended December 31, 2022 Trial Balance Adjusted Trial Balance Account Titles Dr. Cr. Dr. 19200 20.400 Accounts Receivable Prepaid inace 13.00 20,400 2,572 4.3 68.900 Land 68.000 Buliding 127,800 127,800 59.500 59.500 Equipment Accounts Payable 12 000 12.800 6200 1,700 Unced Rent Rewine Mortgage Payable 131300 131.300 Common Stock 83.08 13.05 5430 54,300 22,100 22,100 99 100 90,100 Retained Earrings Dividends Serder Service Revenue . Rent Revenue Salarks and was ansa Advertising Expense Utilities Expense 20.500 33000 41,900 41,900 21.000 21.000 19.000 19,000 Totals 404 ER 4025 _____ Insurance Duperbe 1,236 6,900 3.100 Depreciation Expanse Accumulated Depreciation-Buildings Accumulated Deprecation-Equipment Incorect Fx ne 2.800 10.500 Interest Payable 10.500 423,658 Tatak 423,658 Prepare a classified balance sheet. (Note: $32,825 of the mortgage note payable is due for payment next year.) (List Property, Plant and Equipment in order of Land, Buildings and Equipment. List Current Assets in order of liquidity.) Pronghorn Management Services Balance Sheet For the Month Ended December 31, 2022 Assets Current Assets Cash 13800 Accounts Receivable Prepaid Insurance Total Current Assets Property. Plant and Eauloment Land Buildings $ Less V Accumulated Depreciation-Buildings Equipment Less Accumulated Depreciation Equipment Total Assets Liabilities and Stockholders' Equity Current Liabilities Accounts Payable $ Unearned Service Revenue Interest Payable $