E4-4B. Classified Balance Sheet The Oxford Company collected the following information for the prepara tion of its December 31 classified balance sheet: Accounts receivable Cash. Other current assets Accounts payable Long-term liabilities. Other current liabilities $26,000 Property, plant, and equipment... 20,000 Inventory... 32,000 Other long-term assets. 30,000 Common stock 60,000 Retained earnings 18,000 $200,000 75,000 40,000 115,000 170,000 Prepare a classified balance sheet for Oxford Company