Instruction g balance sheet items, listed in alphabetical order, are available from the records of Singer Company at December 31, 2016: Accounts Accounts payable Accounts receivable Accumulated depreciation--buildings Accumulated depreciation-equipment Bonds payable, due December 31, 2022 Buildings Capital stock, $1 par value Cash Equipment Income taxes payable $ 2,200 250,000 15,000 112,900 6,500 400 75,000 45,000 3,600 113,510 7,400 Interest payable Land Marketable securities Merchandise inventory $34,280 26,700 40,000 12,500 250,000 150,000 200,000 60,790 84.500 7,500 Notes payable, due April 15, 2017 Ofice supplies Paid-in capital in excess of par value Patents Prepaid rent Retained earnings Salaries payable Required: 1. Prepare a classified balance sheet as of December 31, 2016