High Tower Corporation has provided you the following information pertaining to account balances as of December 31, 2020: Equipment 125,000 Interest Expense 900 Interest Payable 600 Retained Earnings ? Dividends 50,400 Land 85,000 Accounts Receivable 102,000 Bonds Payable (due July 2027) 50,000 Notes Payable (due in 6 months) 25,000 Common Stock 60,000 Accumulated Depreciation - Equipment 16,000 Prepaid Advertising 2,000 Service Revenue 368,700 Buildings 80,000 Supplies 2,260 Accounts Payable 9,400 Income Taxes Payable 3,000 Utilities Expense 2,150 Advertising Expense 5,600 Salaries and Wages Expense 65,470 Salaries and Wages Payable 900 Accumulated Depreciation. - Building 32,000 Cash 35,320 Depreciation Expense 9,500 Although High Tower Corporation did not provide you an Adjusted Trial Balance, they have assured you that all accounts listed above have normal balances and include all December 31, 2020 year-end adjustments. Closing journal entries have Not been made (see #2 below). Required: 1. Prepare a classified balance sheet in good form for the company as of December 31, 2020. 2. Prepare closing journal entries