Following are selected accounts from the post-closing trial balance for the Klines Company at December 31, 2016, the end of the companys fiscal year: Accounts Payable 173,000 Accounts Receivable 280,000 Accumulated Depreciation Buildings 105,000 Buildings 265,000 Cash 83,000 Common Stock 100,000 Investments 65,000 Land 75,000 Mortgages Payable (due in 2020) 150,000 Notes Payable 100,000 Prepaid Rent 32,000 Retained Earnings 172,000 Additional information: a. Notes payable is composed of 2 separate notes and accrued interest. One note of $26,500 is due in March of 2017. The second note, a $72,000 note, is due in 6 annual installments of $12,000 each with the first payment due May 1, 2017. The accrued interest is $1,500. b. The Land account includes $58,000 representing the cost of the land on which the companys office building resides. The remaining amount is the cost of land that the company is holding for investment purposes. c. Accounts receivable account consists of the following: a. Amounts owed by customers $240,000 b. Allowance for uncollectible accounts (15,000) c. Note receivable due in three years 50,000 d. Interest receivable on Note due June 2017 5,000 d. The Investments account includes: a. Treasury bills purchased 11/1/2016, matures 1/31/2017 $28,000 b. Marketable securities that the company plans to sell in 2017 15,000 c. Marketable securities that the company plans to sell in 3 years 22,000 Required: Prepare a classified balance sheet, in proper form, for the Klines Company for December 31, 2016.