Instructoris McCrery Company's balance sheet accounts as of December 31, 2020 are listed below in random order. $70,500 8,400 8,900 24,000 Land Sinking fund for bond retirement Discount on bonds payable Equipment Preferred stock, $100 par Accumulated depreciation: buildings Investment in bonds held to maturity Accrued wages Additional paid-in capital on common stock 5,000 5,500 24,500 3,950 3,500 PAR 0,000 Instructions Miniai paruLapian common In 117,500 113,000 1,750 17,400 Buildings Bonds payable (due 2022) Office supplies Retained earnings Inventory Accounts receivable Accounts payable Prepaid insurance Common stock. $10 par Allowance for doubtful accounts Interest payable 18,900 17,65 15,650 1,900 106,750 2,250 1,500 Instructions Interest payable 1,500 Cash 14,500 1,150 14,750 2,150 Treasury stock (at cost) Dividends payable Additional paid-in capital on preferred stock Notes payable (due 1/1/22) Income taxes payable (current) Accumulated depreciation: equipment 8,000 6,000 4,250 Required: Prepare a properly classified balance sheet for McCrery Company on December 31, 2020