Exercise 2-5 These items are taken from the financial statements of Splish Brothers Inc. at December 31, 2017. Buildings Accounts receivable Prepaid insurance Cash Equipment Land Insurance expense Depreciation expense Interest expense Common stock Retained earnings (January 1, 2017) Accumulated depreciation-buildings $131,192 15,624 3,968 14,682 102,176 75,888 967 6,572 3,224 74,400 49,600 56,544 11,780 116,064 23,213 4,464 18,228 Accounts payable Notes payable Accumulated depreciation-equipment Interest payable Service revenue Prepare a classified balance sheet. Assume that $16,864 of the note payable will be paid in 2018. (List current assets in buildings and equipment.)