Emerald Company provided the following listing of the current year's post-closing account balances. (Click the icon to view the financial data.) Emerald reported net income of $3,550 and declared dividends amounting to $550. Unrealized losses on the company's available-for-sale portfolio amounted to $380 for the current year. There are no other events that affect stockholders' equity. Requirement Prepare a classified balance sheet at December 31 of the current year. Begin by preparing the asset section of the balance sheet and then prepare the liabilities and stockholders' equity sections. (If an input field is not used in the table leave the input field empty; do not select a label or enter a zero.) Assets Emerald Company Balance Sheet At December 31 Account balances Account Debit Credit Cash Solve Notes payable, due in 10 years $ 13,000 Treasury stock at cost $ 5,900 Accumulated other comprehensive income 970 Current portion of long-term debt 750 Property, plant, and equipment-net 46,000 Investments in affiliate companies (noncurrent) 3,400 Accounts receivable 7,600 Bonds payable, due in 20 years 25,000 Common stock, $1 par value 20,000 Investments at fair value (available-for-sale) (noncurrent) 1,800 Accounts payable 6,700 Print Done - Account balances Property, plant, and equipment-net 46,000 Investments in affiliate companies (noncurrent) 3,400 Accounts receivable 7,600 Bonds payable, due in 20 years 25,000 Common stock, $1 par value 20,000 Investments at fair value (available-for-sale) (noncurrent) 1,800 Accounts payable 6,700 Additional paid-in capital 15,300 Dividends payable 330 Intangible assets-net 4,400 Merchandise inventory 6,200 Income taxes payable 1,300 Retained earnings 6,500 Print Done