Heath Wilmer Company Adjusted Trial Balance: December 31 Cash. Accounts receivable Allowance for Doubtful Accounts Prepaid insurance. Office supplies Debit Credit $ 95,000 26,000 $ 8,000 6,000 2,000 Investments in stocks Notes receivable 150,000 300,000 office equipment 18,000 Accumulated depreciation-Equipment 4,000 Building 600,000 Accumulated depreciation-Building 165,000 Intangible assets-licensing agreement 30,000 Accounts payable 39,800 Current portion of long-term note payable 40,000 Salaries payable 16,400 Long-term note payable (Net of current portion) Heath Wilmer, Capital Heath Wilmer, withdrawals Service revenue Salaries expense Insurance expense Rent expense Depreciation expense-Equipment Depreciation expense-Building Totals 162,000 620,000 50,000 470,800 210,000 12,000 25,000 2,000 10,000 $ 1,536,000 $ 1,536,000 Required: 1. Prepare a classified year-end balance sheet