E5-4B (L02,3) (Preparation of a Classified Balance Sheet) Assume that Cluver Inc. has the following accounts at the end ofthe current year. 1. Accrued Salaries Payable. 14. Common Stock 2. Cash Restricted for Plant Expansion. 15. Treasury Stock (at cost). 3. Land Held for Future Plant Site. 16. Raw Materials. 4. Accumulated Depreciation Buildings. 17. Unearned Rent Revenue. 5. Retained Earnings 18. Copyrights. 6. Unearned Subscriptions Revenue. 19. Notes Receivable (short-term). 7. Finished Goods. 20. Cash. 8. Accounts Receivable. 21. Buildings. 9. Bonds Payable (due in 4 years). 22. Work in Process. 10. ReceivablesOfficers (due in one year). 23. Preferred Stock Investments-Long-term. 11. Premium on Common Stock. 24. Note Payable, short-term 12. Allowance for Doubtful Accounts, 25. Discount on Bonds Payable. Accounts Receivable 13. Noncontrolling interest Instructions Prepare a classified balance sheet in good form. (No monetary amounts are necessary.)